A. As a construction company for the purpose of land construction, housing construction, etc., the Plaintiff entered into a construction contract with the Defendant for the construction of housing site in four housing site development projects (hereinafter “each of the instant project districts”) (hereinafter “each of the instant construction projects”) under the following terms and conditions as to each of the instant construction projects (hereinafter “each of the instant construction projects”), and completed all of the said construction projects:

On the other hand, each of the instant construction works is classified into earth and sand construction and other construction works (road, water supply and sewerage construction, etc.; hereinafter “infrastructure construction”).

Serial No. 23,346,779,138 2 C Housing Site Development Project on August 30, 2010, the construction cost of each project district of this case as of the date of concluding the contract for each project district of this case, shall be December 28, 707, 2007; 58,153,687,000 on August 25, 2008; 58,153,687,000 on May 18, 2007; 54,014,20,000

B. Among each project district of this case, the housing construction site supplied by the Defendant for compensation includes the part supplied for the construction of national housing under Article 2 subparag. 3 of the former Housing Act (amended by Act No. 11690, Mar. 23, 2013). The Plaintiff and the Defendant shall preserve the amount calculated by multiplying the total construction cost under each of the project districts of this case by the ratio of the construction site area to the total construction site area of national housing from the total construction cost under each of the project districts of this case, among the total construction cost under each of the contract of this case, by the ratio of national housing site area to the total construction cost. The value-added tax shall be exempted as the supply price for national housing construction services under Article 106(1)4 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same shall apply). The output tax amount for this part shall not be paid to the Plaintiff by the Defendant, instead of paying it to the Plaintiff.