A. On September 5, 2013, the Plaintiff received a contract from the Defendant for the new construction of the Gyeonggi-gun C Ground Building (hereinafter “instant building”) (hereinafter “instant construction”) with the construction cost of KRW 185,00,000 (Additional Tax).

B. During the above construction process, the Plaintiff was performing additional construction work of KRW 19,500,000, and the total construction amount became KRW 204,50,000.

C. On April 10, 2014, the Defendant completed registration of preservation of ownership on the instant building. D.

By May 15, 2014, the Defendant paid 88,000,000 won to the Plaintiff out of the said construction cost of KRW 204,50,000.

E. On May 15, 2014, the Plaintiff and the Defendant agreed to reduce the construction cost of KRW 500,000 and to pay the unpaid construction cost of KRW 116,00,000 (= KRW 204,500,000 – KRW 88,000,000 – 50,000) until June 15, 2014.

(F) (hereinafter “instant agreement”). The Defendant paid the Plaintiff KRW 60,00,000,000 on May 15, 2014, and KRW 20,000 on June 16, 2014, and KRW 10,000,000 on June 30, 2014, and KRW 10,000,000 on October 2014.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. Determination

A. According to the above facts of recognition as to the claim for unpaid construction cost and value-added tax, the Defendant is obligated to pay the Plaintiff the payment of the construction cost of KRW 56,000,000 and the delay damages.

The Plaintiff asserts that value-added tax 20,400,000 won (i.e., total construction cost of KRW 204,000,000) should be paid by the Defendant, and the Defendant asserted that the Defendant agreed to exclude value-added tax, as seen above, stated that value-added tax should be separately imposed on the contract at the time of entering into the instant construction contract, but on the other hand, the following circumstances, which can be known according to the overall purport of entry and pleading in the evidence No. 4, i.e., the confirmation note prepared at the time of the instant agreement, did not separately state value-added tax as to value-added tax, and the amount