공사대금
1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.
The defendant.
1. The reasoning for this part of the judgment of the court is the same as that of the corresponding part of the judgment of the court of first instance, and thus, this part is cited by the main text of Article 420 of the Civil Procedure Act
2. The plaintiff's summary of the plaintiff's claim completed the building of this case in accordance with the construction contract of this case. The defendant is obligated to pay the construction cost and value-added tax of KRW 605,00,000 under the construction contract of this case, and the plaintiff executes the additional construction at the defendant's request. The defendant is obligated to pay the plaintiff KRW 28,968,00 as additional construction cost
However, the Defendant paid only KRW 465,00,000 among the above construction cost to the Plaintiff, and the Plaintiff and the Defendant agreed to deduct KRW 39,00,000 from the construction cost of this case. In addition, the Defendant paid KRW 39,390,000 to D who subcontracted part of the instant construction cost to a third party or paid a subcontractor on behalf of the Plaintiff, and the Defendant paid KRW 6,00,000 to D who subcontracted the roof construction from the Plaintiff.
In addition, the sum of the electricity charges, water charges, and gas charges paid by the Defendant on behalf of the Plaintiff was KRW 826,070, and due to the Plaintiff’s construction, 8,234,081 costs were incurred as defect repair costs in the instant building.
Therefore, the Defendant is obligated to pay to the Plaintiff the remaining construction cost of KRW 75,517,849 (=605,00,000,000 to KRW 28,968,00-465,000,000-39,000,000-39,390,000-6,000-6,000,000-826,070-8,234,081) and damages for delay.
3. Determination
A. The Plaintiff and the Defendant agreed to separately pay value-added tax of KRW 550,000,000, when concluding the instant construction contract. The fact that the instant building was completed is as seen earlier, the Defendant, including value-added tax, for the construction cost, KRW 605,000,000, including value-added tax, for the Plaintiff. As such, value-added tax of KRW 55,000,000,000, including value-added tax, shall be imposed on the contractor.