A. On September 23, 2014, the Defendant: (a) subcontracted the Plaintiff the instant construction cost of KRW 254,000,000 to the Plaintiff (hereinafter “instant construction cost”); (b) agreed that the Plaintiff shall be liable for the said construction cost at the time of the said contract.

B. From October 31, 2014 to January 28, 2015, the Plaintiff issued a tax invoice of KRW 212,454,00 (including value-added tax) to the Defendant. The Defendant paid to the Plaintiff KRW 220,61,860, totaling KRW 215,238,860 from October 2, 2014 to March 20, 2015, and KRW 215,238,860 from October 15, 2014 to October 15, 2014.

C. From October 1, 2014 to February 3, 2015, the Defendant paid KRW 54,128,177 to light concrete industry companies, effective new development companies, etc., by means of material cost, equipment usage fee, waste disposal cost, etc. related to the instant construction project.

On the other hand, the Plaintiff completed the instant construction.

Grounds for recognition: All the purport of the argument in Gap, two, seven, one to four (including a number number for each one).

2. Determination

A. (1) The Plaintiff asserts that, since the Defendant did not pay KRW 69,161,140 of the instant construction cost, the Defendant is obligated to pay the said KRW 69,141,140 to the Plaintiff.

According to the above facts, the plaintiff was to perform the construction of this case at his own expense for all the expenses, such as the materials related to the construction of this case.

As such, materials and expenses related to the construction of this case that the defendant paid to light concrete industry corporation, etc. shall also be deducted from the construction cost of this case that the defendant should pay to the plaintiff.

Therefore, the Defendant paid the Plaintiff the sum of KRW 274,790,037 (=220,661,860 KRW 54,128,17) as the construction cost of the instant case.

As such, the construction cost of this case is 279,400.