2. The costs of lawsuit shall be borne by the Plaintiff.

A. On March 14, 2014, the Plaintiff entered into a contract with the Defendant for the filling-up of 450 square meters and 7,064 square meters (hereinafter “each of the instant lands”) prior to the said construction work (hereinafter “the instant construction work” and “the instant contract”). The main contents of the contract are as follows.

[Article 3] Construction Period: From March 1, 2014 to May 30, 2014 [Article 5] Contract Price: KRW 120 million (VAT does not occur) after completion of construction work, the sale date of land shall be determined on December 30, 2014. < Amended by Presidential Decree No. 25906, Dec. 30, 2014>

Provided, That the settlement of construction costs shall be made with land when the contractor is unable to sell during the period of sale of land.

(The amount at the time of settling the land as the construction cost shall be KRW 350,000 per day). * The amount paid for the farmland creation cost (as outline 35,00,000) shall be liable to the contractor, and the contractor may not assert the right on the amount paid.

[Article 6] In the development of land, other expenses other than contract construction cost (each authorization and permission cost, design cost, etc.) shall not be claimed to the contractor, and if there are taxes and taxes imposed by the relevant Gun office, and other taxes (excluding transfer income tax) such as taxes and public charges, development charges, and farmland diversion charges imposed on the contractor by the government office, the contractor shall be paid first and settled after deduction from the next construction cost.

B. Around that time, the Plaintiff commenced the instant construction and completed it on May 2014. In that process, on March 26, 2014, the Plaintiff paid KRW 35,121,000 for farmland preservation charges following the permission to divert farmland of each of the instant land to the Korea Rural Community Corporation (hereinafter “instant farmland preservation charges”).

C. After that, the Plaintiff received all the construction cost of the instant case from the Defendant on or around December 2014, and was actually paid to the assignee of the claim for construction cost.

around that time, the defendant's farmland preservation charges of Article 5 35 million won.