A. C Co., Ltd. (hereinafter “C”) entered into a contract with D Co., Ltd. (hereinafter “D”) on August 30, 201 with the term “construction work for new construction of the RP boiler in the D Ulsan Factory located in Ulsan-gu, Seoul (including value added tax; hereinafter the same shall apply)” as the construction cost of KRW 1,100,000 (including value added tax; hereinafter the same shall apply) and the term of completion of construction on December 15, 2011, and entered into a contract with the Plaintiff on October 13, 2011, with the term “one hundred five thousand five hundred thousand won,00,000,000,000,000, and the term of completion of construction work” as the construction cost fixed by D Co., Ltd. (hereinafter “D”). < Amended by Presidential Decree No. 23329, Nov. 30, 2011>

B. Meanwhile, on October 14, 201, C was subject to the Seoul Special Metropolitan City disposition of suspending construction business operations from October 15, 201 to January 14, 2012.

C. On November 15, 201, the Plaintiff: (a) concluded a contract with the Defendant stating that “D Ulsan Factory steel frame, board, windows, windows, glass, seals, and metal works (the primary design change)” shall be fixed as construction cost of KRW 256,850,00 on January 30, 201; and (b) concluded a contract with the Defendant on January 16, 2012 that such subcontract shall be accepted on January 16, 201; and (c) “D Ulsan Factory steel frame, board, windows, windows, glass, seals, metal works (the secondary design change)” as the construction cost of KRW 39,60,00,000; and (d) completed each construction work by setting the deadline for completion as the construction cost of February 29, 2012.

On November 30, 201, the Plaintiff issued to the Defendant a tax invoice of KRW 256,850,000 (Items: Iron Corporation); a tax invoice of KRW 275,000,000 (type: plate and metal work); and a tax invoice of KRW 396,00,000 (items: Additional Construction Work) for the aggregate amount on January 31, 201, respectively.

E. The Plaintiff received KRW 632,767,500 in total as construction price from C Co. or the Defendant.

(i) KRW 360,090,00 deposited in the name of C and in the name of the Defendant and related parties to KRW 269,17,50,000 deposited in the name of C. / [based on recognition] The fact that there is no dispute or no dispute, and evidence Nos. 1, 2, 3, 4, 50,000 deposited in the name of C.