(a) Comprehensively taking into account the purport of each pleading set forth in subparagraphs 1 through 9, and 1 through 2, the Plaintiff is an individual business operator who conducts interior business, such as b, flooring, etc., with a view to indoor decoration construction business, and the Defendant shall make a separate estimate of KRW 1,327,40 ( separate sheet of value-added tax) [the Plaintiff shall be determined as KRW 1,300,000 ( separate sheet of value-added tax)] of KRW 1,327,40 [the Plaintiff shall be separately determined as KRW 1,300,000 ( separate sheet of value-added tax)] of KRW 2,50 ( separate sheet of value-added tax) of KRW 40,000 (excluding value-added tax) of KRW 50,000) with respect to D housing construction projects, KRW 2,50 (00,000,000) [the separate sheet of value-added tax) of KRW 2,505,000)];