A. On June 19, 2012, the Plaintiff, engaged in the construction business, etc., was awarded a contract by setting the supply price of the construction business for the ground C-based factories and housing (hereinafter “instant construction business”) at KRW 320,000,000, value-added tax at KRW 32,000,000 from the Defendant.

B. On the same day, the Plaintiff and the Defendant additionally prepared a contract form with the supply value of KRW 405,00,000, value-added tax of KRW 40,500,000 for the instant construction project for the Defendant’s financial institution loans (hereinafter “value-added tax”).

C. On June 30, 2012, the Plaintiff entered into a contract with D (mutual E) for the interior works of KRW 53,000,000 of the construction amount; ② the contract for the electrical construction works of KRW 15,00,000 of the construction amount between F (mutual G) and F (mutual G) on July 5, 2012; ③ the contract between H (mutual name I) and H (mutual name I) on August 10, 2012 for the steel frame installation works of KRW 126,50,000 of the construction amount, respectively.

From June 20, 201 to March 28, 2013, the Defendant paid the Plaintiff the sum of KRW 194,000,000 (attached Table) as the construction cost of the instant case directly to the Plaintiff. ② From October 26, 2012 to November 17, 2012, the Plaintiff paid KRW 107,50,000 for four occasions to the subcontractor H (i.e., KRW 35,000,000 on October 25, 2012; KRW 10,000,000 on October 30, 2012; KRW 50,000 on October 31, 200, KRW 50,000 on October 31, 200, KRW 10,000 on November 10, 2015; KRW 10,36,010 on October 25, 2012).

E. On November 26, 2012, the Defendant entered into a pipeline construction contract of KRW 77,000,000 in relation to the instant construction project with the J (hereinafter “J”) and paid the said construction amount to J in full. ② From April 20, 2013 to September 7, 2013, the instant construction project is performed five times against Associate SPS Co., Ltd. (hereinafter “Quasi SPS”).