I want to know what evidence he has against you. He paid the contractor for the factory. Later, after you returned the money to him, he handed in the receipt of the contractor. Now he has no receipt. How does he prove that he paid the money? How can you prove that you owe him money
Although you have no direct evidence that he took the money you gave him, he has no evidence that you still owe him money, so I think you should win the case. Of course, you'd better collect witness statements.
3. This case belongs to a civil economic dispute, and generally does not involve infringement of the right of reputation.
For reference.