1. All appeals filed by the Plaintiff (Counterclaim Defendant) are dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Counterclaim Defendant).

A principal lawsuit and a counterclaim shall be deemed as the same.

1. Basic facts

A. 1) The Plaintiff and E Co., Ltd. (the representative director C, hereinafter “E”)

Between May 19, 2015, the F detached Housing Construction Corporation (hereinafter referred to as “the instant Housing Construction Corporation”) is called “the instant Housing Corporation”.

A) As to E, the construction period was completed from May 19, 2015 to September 17, 2015; the contract amount was set at KRW 360,00,000 (value-added tax separate); and E, as a document attached thereto, written a written estimate (Evidence 1-1) of KRW 363,967,581 regarding the supply value of the instant housing construction; 2) E, around October 2015, written a written estimate of KRW 67,324,405 (Evidence 1-3); and around December 2015, written a written estimate of KRW 63,416,031 (Evidence 2-2) regarding the supply value of the instant housing construction project other than the estimate.

3) However, with the Plaintiff’s consent, the instant housing construction was executed individually by Non-E by Non-E, and the Plaintiff is the F2nd floor and the underground first floor building (hereinafter “instant housing”) on November 27, 2015 at Yangju-si.

B) As to the approval of the use of the instant office construction, the Plaintiff demanded the Defendant Company to remodel the parking lot part into an office on December 2015, and the Defendant Company drafted each of the following specifications: (a) the supply price of KRW 58,798,088 for the F Office Corporation (hereinafter “instant office construction”) at Yangju-si (the total construction cost is partially cut to KRW 58,00,000, KRW 22,136,614 (the total construction cost is partially cut to KRW 22,00,000, KRW 3) and supply price of KRW 22,614 (the total construction cost is partially cut to KRW 22,00,00,000, and KRW 22,614).

2) On December 5, 2015, the construction period between the Plaintiff and the Defendant was from December 8, 2015 to March 15, 2016, and the contract amount was 58,000,000 won (value-added tax separate) (Evidence 2-1-1-2), and the Plaintiff’s construction of the instant office was conducted on May 9, 2016.