A. A. Around May 2013, the Plaintiff entered into a contract with the Defendant for the construction of a new apartment house located in B and two parcels of land (hereinafter “instant construction”) with the content that the construction cost of the instant construction is KRW 315,000,000 (i.e., increase of KRW 330,000 during the construction period) and the construction period from May 201 to November 2013, the Plaintiff entered into a contract with the Defendant for the execution of the subcontracted construction, and completed the instant construction on or before December 2013.

B. From June 10, 2013 to November 19, 2013, the Defendant paid the Plaintiff KRW 66,30,000 in total, and KRW 44,068,110 in total, to C, etc. who supplied materials used by the Plaintiff at the Plaintiff’s request from the Plaintiff during the instant construction site from November 14, 2013 to November 20, 2013. On November 21, 2013, the Defendant completed the registration of transfer of ownership as to KRW 180,00,000 in the name of the Plaintiff’s obligation to pay the construction price to D designated by the Plaintiff.

【In the absence of dispute over the grounds for recognition, Gap evidence 1, Eul evidence 1, Eul evidence 2-1 through 5, Eul evidence 3, Eul evidence 4-1 through 6, Eul evidence 5, Eul evidence 10 and the purport of whole pleadings

2. Determination as to the cause of action

A. According to the above facts of recognition, the Defendant is obligated to pay the Plaintiff the construction cost of KRW 39,631,890 ( KRW 330,000,000 - KRW 66,300,000 - KRW 44,068,110 - KRW 180,000), barring special circumstances.

B. The Plaintiff asserts to the effect that the amount equivalent to the value-added tax should not be deducted from the construction cost that the Defendant should pay to the Plaintiff, inasmuch as C et al. supplied the materials to the Plaintiff at the construction site of this case, did not have a duty to pay value-added tax because it supplied the construction services of urban-type residential housing. However, the Defendant requested a tax invoice containing value-added tax due to its tax needs and paid the materials cost including the total amount of

However, A.