A. On December 20, 2017, the Plaintiff entered into a subcontract with the Defendant, who is the contractor of the “C (State) HCC Factory New Construction Project” ordered by C Co., Ltd. to perform the said construction works (hereinafter “instant construction works”) with subcontracting in KRW 325,156,535 of the contract amount (hereinafter “instant subcontract”). The main contents of the said subcontract are as follows.

1. Project owner: The project owner for constructing a new factory in C (State) HACC;

2. The name of the subcontracted project: The steel frame project;

3. A public-private partnership site: D in the wife population of the Gyeonggi-do Incheon Metropolitan City.

4. Between public and private companies: Value-added tax on February 28, 2018 on the date of commencement on or before January 23, 2018: The amount of daily gold KRW KRW 325,156,535 (Won 325,156,535): The amount of daily gold KRW 295,596,850 (Won 295,59,000) in the amount of KRW 295,000,000,0000,0000,0000,00000,0000,0000,000,000,000,000,000,000 won (Won 65,00,000).

6. Payment of the price;

(b) Method of payment for completed portion (1) within 30 (3) days from the date of completion: 100 percent in cash; and

(1) Payment is made within 15 days from the date the project owner receives an adjustment in accordance with the details and ratio of the adjustment within 30 days from the date the project owner receives an adjustment from the project owner;

B. On February 28, 2018, the Plaintiff completed the instant construction, issued an electronic tax invoice of KRW 325,156,535, and delivered it to the Defendant on March 2, 2018.

C. Around May 14, 2018, the Plaintiff sent a content-certified mail to the Defendant requesting the payment of the instant construction cost by May 24, 2018.

[Ground of recognition] Unsatisfy, Gap evidence 1, 3, 4, Eul evidence 1 (including branch numbers, if any), the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion is that the Plaintiff completed the instant construction work on or around February 28, 2018 and the Defendant.