1. The Defendant’s KRW 33,271,240 as well as 6% per annum from August 31, 2017 to November 22, 2017, and the following.

1. Basic facts

A. On June 27, 2016, the Defendant contracted for the construction of B apartment units to be implemented by the comprehensive development of the limited partnership lender, the Defendant subcontracted the portion of the unused, waterproof, and tide construction (hereinafter “instant construction”) among the said new construction works to the Plaintiff by setting the construction cost of KRW 13.6 million (including value-added tax; hereinafter the same shall apply) and the construction period from June 28, 2016 to March 7, 2017.

B. On December 31, 2016, the Plaintiff and the Defendant drafted a written contract (Evidence A 1, No. 2, No. 2) changing the construction cost of the instant case into KRW 15 million.

C. On March 7, 2017, the Plaintiff completed the instant construction work.

However, with respect to the instant construction work, there were parts using or additionally constructing other materials than the initial construction field, and the Plaintiff agreed to settle the construction cost of this case with the Defendant’s internal director and C, who are the director of the said new construction site, with the amount of KRW 45 million increased compared to the initial construction cost ( KRW 13.6 million).

On the other hand, with respect to the instant construction, the Plaintiff issued a tax invoice of KRW 10 million to the Defendant on July 31, 2016, KRW 10 million on August 31, 2016, KRW 10 million on September 30, 2016, KRW 10 million on September 20, 2016, KRW 20 million on October 20, 2016, KRW 29 million on November 29, 2016, KRW 20 million on December 8, 2016, KRW 50 million on December 31, 2016, KRW 148 million on April 25, 2017, KRW 16.6 million on the other hand.

As to each of the above tax invoices issued by the Plaintiff until January 23, 2017, the Defendant completed a purchase report at the competent tax office with respect to all of the tax invoices issued by the Plaintiff, including the total of KRW 115 million in the first half of the year 2016, and the total of KRW 33.6 million in the first half of the year 2017, and KRW 148.6 million in the first half of the year 2017.

[Ground of recognition] Unsatisfy, Gap 1 through 5, 7, 12 evidence (including all types of proof; hereinafter the same shall apply), Eul 1 and 2 evidence (Evidence Eul 2 is the evidence No. 1; hereinafter the same shall apply), witness C's testimony, response to an order to submit tax information by the director of the tax office of Cheongju, and the purport of the whole pleadings

2. Determination:

A. A. The Defendant’s assertion as to the instant construction works is the first part of the parties’ assertion.