1. The plaintiff (Counterclaim defendant)'s main claim is dismissed.

2. The plaintiff (Counterclaim defendant) is the defendant (Counterclaim plaintiff) on 2,878.

In the case below, the principal lawsuit and counterclaim shall be deemed to be filed together.

1. Basic facts

A. On January 26, 2016, the Plaintiff and the Defendant concluded a contract for the construction of a new house (hereinafter “instant contract”) with the following content.

(1) The name of the construction project: 37,200 won in advance of the completion date of the construction project on April 30, 2016: 186,00,000 won in advance of payment (20% of the construction amount) 37,200,000 won in advance of the completion date of the construction project: 46,50,000 won in the second progress payment (20% of the construction amount); 46,50,000 won in the second completion payment (25% of the construction amount); 46,50,000 won in the wall and roof construction after the completion of the construction project; 46,50,000 won in the third progress payment (25% of the construction amount); 18,60,000 won in the remainder payment after the completion date of the construction project, and 10,000 days in the completion date of the construction project (excluding 20,000 won in the construction amount); 10,000 days in the completion date.

B. On March 10, 2016, the Plaintiff commenced the instant construction project and obtained approval for the use of a newly-built house around July 25, 2016.

C. The Defendant paid to the Plaintiff KRW 160,900,000 in total, among advance payments, first and second intermediate payments, and third intermediate payments.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. The parties' assertion

A. Plaintiff’s assertion 1) Value-added tax (hereinafter “value-added tax”) on the construction cost under the instant contract.

As such, the Defendant’s payment of construction cost is KRW 204,60,000 (=186,00,000) (i.e., KRW 18,600,000). (ii) If the Defendant deducts KRW 160,90,00 for partial payment of the said money, and KRW 24,44,873 for damages arising from defect repairs claimed by the Defendant, the unpaid construction cost is KRW 19,25,127.

3. Therefore, the defendant shall pay to the plaintiff KRW 19,255,127 and its amount.