(1) On February 12, 2016, the regional housing association promotion committee (hereinafter “the committee of the instant association”) concluded a housing promotion center construction contract (hereinafter “the construction contract of the instant housing promotion center”) between the Defendant’s succession to the said new construction work and the instant association’s construction work cost amounting to 1.2 billion won, and between February 10, 2016 and March 17, 2016, with the content that the housing promotion center construction contract of the instant association was concluded between the Plaintiff and the instant association’s joint and several liability for the construction cost of the instant association committee.

D. On February 16, 2016, the Defendant prepared a subcontract agreement stating that the steel frame and the panel construction (hereinafter “instant subcontracted construction”) among the new construction works in the instant case shall be KRW 178,200,000 (including value-added tax) and the construction period shall be from February 16, 2016 to March 10, 2016 (hereinafter “instant subcontract agreement”), and the Plaintiff completed the instant subcontracted construction at the end of March 2016.

Secondly, on April 1, 2016, the Plaintiff issued a tax invoice for KRW 178,200,000 for the construction cost of the subcontracted project in this case to the Defendant, and the Defendant filed a final tax return on the racing tax invoice in 2016.

x. However, the New Construction Corporation was actually performing construction works by H, I, and J (hereinafter “H, etc.”) and was granted a license from the Defendant with a construction business license, and H, etc. concluded a subcontract with several subcontractors of the New Construction Project in the name of the Defendant as well as concluding the instant subcontract in the name of the Defendant.

[Ground of recognition] Gap evidence Nos. 1 through 3, 6, Eul evidence Nos. 1, 4, and 6, and the result of this court's order to submit taxation information on racing tax, and the purport of the whole pleadings.