A. On December 16, 201, the Plaintiff: (a) concluded a contract with Defendant A Co., Ltd. (hereinafter “Defendant A”); and (b) concluded a contract with Gangnam-gu Seoul Gangnam-gu for construction of postnatal care center interior works (hereinafter “instant construction works”) at KRW 880 million (including value-added tax); (c) concluded a contract for construction of the instant construction works at KRW 1.43 billion (including value-added tax) with respect to the instant construction works on December 28, 2011.

B. On August 30, 2012, following the change and expansion of the content of the construction, the Plaintiff entered into an additional and modified construction contract with Defendant B Co., Ltd. (the trade name before the change is Co., Ltd.; hereinafter “Defendant B”) established to operate the said postnatal care center, changing the construction amount to KRW 1 billion (excluding value-added tax) with respect to the instant construction project.

C. The Plaintiff completed the instant construction, and received payment of KRW 80 million for construction cost and KRW 80 million for value-added tax.

[Reasons for Recognition] Facts without dispute, Gap 1, 3, 4 evidence, Eul 1 and 3 evidence, the purport of the whole pleadings

2. On November 201, 201, the Plaintiff asserted that the contract amount of KRW 1.1 billion was entered into with Defendant A regarding the instant construction work. Defendant A demanded not only the instant construction work but also the purchase agency for the materials inside the postnatal care center and changed the contract amount to KRW 1.43 billion (including value-added tax).

Defendant A entered into a contract for the Plaintiff and the instant construction work with the amount of construction cost of KRW 880 million (including value-added tax) on the following grounds: (a) the Defendant would directly purchase the materials inside the postnatal care center and would have tried to reduce the scale of the construction due to lack of investment funds.

Since then, the Plaintiff’s content of the instant construction project has been modified and its scope has been expanded, and finally, on August 30, 2012, the construction amount of the instant construction project with Defendant B and the instant construction project shall be KRW 1 billion (value-added tax separate).