A. On February 16, 2017, the Defendant awarded a contract to the Plaintiff for construction works (hereinafter “instant construction works”) that install reinforced soil retaining walls (hereinafter “the retaining wall of this case”) within the period from February 16, 2017 to March 30, 2017 (hereinafter “instant contract”). At the time, the Plaintiff and the Defendant agreed to determine the construction cost as KRW 100,000 per 1 square meter of reinforced soil, and to identify and settle the volume of the reinforced soil installed after the instant construction works.

B. On September 2, 2017, the Defendant: (a) completed the instant construction project; and (b) drafted a transaction statement confirming that the construction amount was KRW 300,000,000 (hereinafter “the instant transaction statement”).

(c)

The retaining wall of this case was collapsed twice on July 2, 2017 and around July 29, 2017 (hereinafter collectively referred to as “accidents of collapse in 2017”), and the instant lawsuit was collapsed again on August 6, 2020 when the lawsuit of this case was pending (hereinafter referred to as “accidents of collapse in 2020”). [Grounds for recognition] There is no dispute over the facts that there is no entry in the evidence Nos. 1 and 5, the images of evidence Nos. 1 and 2, 3, and 12, and the purport of the entire pleadings.

2. The parties' assertion

A. Plaintiff 1) The Plaintiff completed all of the instant construction, and the construction cost was settled as KRW 300 million through the instant transaction statement, and the settlement amount is the amount that does not include value added tax.

2) Therefore, the Defendant is obligated to pay the remainder of KRW 285,00,000 for the construction cost, including value added tax, after deducting KRW 45,00,000 for the construction cost already paid from KRW 30,000 for the total construction cost of KRW 30,000,000 for the value-added tax x value-added tax 1.1.1 for the value-added tax (=30,000,000 - 45,000,000) and damages for delay.

B. As to the settlement of construction cost, Defendant 1 did not settle the instant construction cost at KRW 300,000 between the Plaintiff and the Plaintiff on September 2, 2017.

B) Although the construction cost was calculated as KRW 300,000,000

(b) if any;