A. On May 1, 2012, Defendant B entered into a contract for construction works, including value-added tax, with the total construction cost of KRW 50,000,00 for the structural construction of the structural building listed in the separate sheet (hereinafter “instant building”) (hereinafter “H beam”) among the new construction works of the instant building (hereinafter “instant building”) (i.e., an advance payment of KRW 150,000,000 for completed portion of KRW 300,000 for completed portion of KRW 300,000 for completed portion of KRW 1,00,000 for the start date, and the completion date of the construction works on May 2, 2012 for the start date and August 31, 2012 for the completion date of the construction works.

B. The instant building was completed around December 2012, and the registration of ownership preservation was completed in the name of C on December 20, 2012.

C. Around spring spring in 2013, the Plaintiff was awarded a contract with Defendant B for the interior interior interior interior interior interior interior interior interior interior interior interior interior interior interior interior decoration (hereinafter “instant interior interior decoration”) of the building of this case (hereinafter “instant interior decoration”). At around June 30, 2013, the Plaintiff completed the instant construction work.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 4, purport of the whole pleadings

2. Judgment as to the main claim

A. The Plaintiff’s assertion 1 as to the claim for payment of value-added tax amounting to KRW 40,00,000 out of the construction cost of the instant building (A)

② From June 8, 2012 to December 21, 2012, the Plaintiff received KRW 430,000,000,000, including the construction price, from Defendant B throughout several times, but 30,000,000, out of the above money, the acquisition tax to be borne by Defendant B is to be paid by the Plaintiff on behalf of the Plaintiff and repaid the said expenses, and is included in the said construction cost. Thus, the Plaintiff is ultimately paid KRW 400,00,000 as the construction cost.

③ Therefore, Defendant B is obligated to pay the Plaintiff KRW 40,000,000 (value-added tax) for the construction cost unpaid to the Plaintiff.

B. Defendant.