A. On April 2, 2013, the Plaintiff entered into a contract with the Defendant for new apartment (hereinafter “instant apartment”) and is the contractor, and the Defendant is the contractor.

B. In addition to the contract for the instant apartment, the Plaintiff entered into a contract with the buyer who wants to expand the balcony among the buyers of the instant apartment buildings, and constructed a balcony expansion construction contract.

On October 23, 2013, the Defendant notified the Plaintiff on October 23, 2013 that the Plaintiff would make settlement after receiving the cost of the construction work from the Plaintiff instead of having the buyer receive expenses from the buyer in relation to the construction work of balcony expansion in the case that the buyer is a member of the Defendant.

C. On July 27, 2016, the Plaintiff offered construction to the Defendant’s members who want to expand balconys, and thereafter claimed construction cost of KRW 868,400,000 to the Defendant.

However, on November 23, 2016, the Defendant paid to the Plaintiff the increased acquisition tax and local heating charges due to the expansion of the balcony in this case, with the Defendant’s burden on behalf of the Plaintiff, so the Defendant would deduct the acquisition tax of KRW 87,387,188 and the total of KRW 115,83,839,83,839 from the total of KRW 868,40,00 for the expansion of the balcony in this case.

【Ground of recognition】 The fact that there is no dispute, entry of Gap Nos. 1-3, the purport of the whole pleadings

2. The assertion and judgment

A. 1) The Defendant is obligated to pay the pertinent money to the Plaintiff, since the Plaintiff, a contractor, is not obligated to pay the acquisition tax and local heating charges imposed due to the expansion of balcony in accordance with the laws and regulations related to the acquisition tax and the imposition of local heating charges, and the instant contract and the contract for the extension of balcony supply. 2) Of the instant contract entered into between the Defendant, the Defendant and the Defendant, the said special conditions are below Article 6(4) of the Special Conditions.