A. On August 12, 2013, the Defendant entered into a contract between the Plaintiff and the Defendant and the Defendant (i) the construction of livestock excreta excreta treatment facilities from the Plaintiff for joint recycling of livestock excreta (hereinafter “instant construction works”).

(2) As to the construction cost of KRW 2.7 billion and the date of completion, each of which was set on June 30, 2014 and was awarded a contract for design and construction as a lump sum (hereinafter “instant contract”).

(2) Around June 14, 2014, the said contract was concluded to have changed the date of completion into July 31, 2014, with the construction cost of KRW 2.788,399,000,000, respectively. (2) According to the terms of the instant contract, the construction cost shall be paid at a fixed rate, and a subsidy equivalent to 10% of the contract amount shall be paid at a fixed rate, and a subsidy equivalent to 10% of the contract amount shall be 5% (hereinafter “the primary subsidy”) after the completion of the examination for one month after the completion of the construction (hereinafter “the first subsidy”), and shall be paid at a fixed rate of 5% (hereinafter “the second subsidy”).

3) Article 5(1) of the Special Conditions for the Contract for the Installation of Livestock Excreta, attached to the instant contract, provides that “The date when livestock excreta enters into force is completed, and the amount of livestock excreta enters into force is determined shall meet the establishment and designation of the standards for fertilizer law (No. 2010-8, March 29, 2010), and the agricultural technology center in the relevant region shall conduct a component analysis and determine whether it is appropriate (it shall not be detected by pathogenic microorganisms, such as the number of equal registers 3,00/lurgs, and the glargs, etc.). The normal completion date of the construction shall reach the performance of liquid manure (e.g., liquid fertilizer) at the time of operation of 90% of the treatment capacity.” (Article 5(1) of the same Act provides that “The Defendant installed and completed the construction of facilities according to the instant construction (hereinafter “facilities installed”) and received a certificate of completion inspection from the mayor around 2014.