(1) The Defendant awarded a contract to D for a new construction of a factory on the ground of the land of Kimhae-si (hereinafter “new construction work of this case”), but ordered the Plaintiff to contract since November 2015 when D discontinued the construction work.

B. On April 1, 2016, the Plaintiff and the Defendant drafted a construction contract (hereinafter “instant construction contract”) with the construction cost of KRW 341,00,000,000 (value 31,000,000 value-added tax of KRW 31,00,000), and the construction period from April 8, 2016 to August 30, 2016 (hereinafter “instant construction contract”).

Secondly, unlike the above contract, the Plaintiff and the Defendant set the construction cost of this case at KRW 230,000,000. Nevertheless, the Plaintiff issued a tax invoice to the Defendant with the total value of KRW 310,000,000 in accordance with the contract of this case, and reported this to the competent tax office.

x. The Plaintiff completed the instant new construction work around July 22, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 1, witness E's testimony, order of submission of taxation information to the director of Busan District Tax Office and purport of whole pleadings

2. Judgment on the ground of the Plaintiff’s claim

A. The plaintiff asserted that the contract amount of KRW 230,00,000, value-added tax of KRW 31,000,000, value-added tax of KRW 33,000,000 for additional construction work, and KRW 294,00,000 for additional construction work. However, the plaintiff received KRW 235,00,000 among them, so the defendant is obligated to pay KRW 56,00,000 for the remainder of the construction work amount.

B. The following circumstances, which are acknowledged as having comprehensively taken account of the above recognized facts as to the value-added 1 value-added tax and the overall purport of the pleadings in witness E’s testimony, i.e., the instant construction contract stating value-added 31,00,000 won in the instant construction contract, and ii the Defendant made the instant construction contract contrary to the agreed construction