A. On May 10, 2012, the Plaintiff performing construction works, civil engineering works, etc. with the Defendant established three-way branch offices by the Defendant, and paid 4% of the contract amount to the Plaintiff under the name of the Plaintiff as a royalty for the construction license, with respect to the construction works for which the said three-way branch offices enter into a contract for the construction project and the construction project under the name of the Plaintiff. The Defendant faithfully paid various taxes and insurance arising from the construction works, and agreed to assume the responsibility for the amount of wages and various expenses of the employees incurred from the branch offices (hereinafter “instant

B. Around June 2012, the Defendant entered into a contract for the construction of a multi-family house located in D (hereinafter “instant contract”) with a non-party Seoul Prosecutor Co., Ltd. (hereinafter “non-party Co., Ltd.”) in the Plaintiff’s name and entered into a contract for the construction of a multi-family house located in D (hereinafter “instant contract”) with KRW 1,358,00,000 (excluding value-added tax) and then changed the number of households to KRW 1,054,841,567 (excluding value-added tax)

C. From July 10, 2012 to June 27, 2013, Nonparty Company deposited KRW 1,344,190,177 in the Plaintiff’s account at KRW 13 times.

The industrial accident employment insurance premium imposed in relation to the instant contract (the third party site) is KRW 11,118,820, and the Plaintiff actually employed and paid KRW 2,875,190 to Nonparty E, who was registered under the jurisdiction of the Plaintiff’s headquarters.

E. According to the instant agreement, the Defendant paid the Plaintiff a total of KRW 48 million (the total amount of KRW 37 million among them is the name of the building license fee, and the remainder of KRW 11 million appears to be the name of the industrial accident insurance premium), and deposited KRW 5085,769 in the name of the third branch office as corporate tax.

[Ground of recognition] Facts without dispute, Gap 1, 2, 8-10, Eul 1, 2, and 5, and the purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff asserts that both sides of the contract of this case with the non-party company is value-added tax of KRW 1,493,800,000.