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

2. The costs of appeal are assessed against the Defendant-Counterclaim Plaintiff.

purport, purport, and.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The reasons why this Court uses this part of the underlying facts are the same as the reasons for the judgment of the court of first instance, except that the “Evidence Nos. 1, 3, and 4 of the judgment of the court of first instance” is applied to the “Evidence Nos. 1, 3, and 4 of the judgment of the court of first instance (including a branch number if a branch number is available; hereinafter the same shall apply)” as “Article 1, 3, and 4 of the judgment of the court of first instance.” As such, this is cited

2. The reasons why the court has used this part of the judgment on the principal lawsuit are as stated in Article 420 of the Civil Procedure Act. Thus, this part of the judgment on the first instance is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

3. Determination on the set-off and counterclaim regarding the defendant's claim on the main lawsuit

A. The defendant's argument

B. The reasons why the court used the defect of the building of this case and the particulars of the non-construction of the building of this case for each of the above parts are as follows.

3. A. B.

Since it is the same as the statement in the claim, it is quoted in accordance with the main sentence of Article 420 of the Civil Procedure Act.

C. According to the above facts finding as to the cost of repairing defects against the Nos. 1 through 26 of the instant detailed statement, the Plaintiff is obligated to pay the Defendant the sum of the cost of repairing the relevant defect and the delay damages therefrom, as a substitute for the repair of defects falling under the Nos. 1 through 26 of the instant detailed statement.

On the other hand, the defendant asserts that the defendant is obliged to pay 2,050,291 won equivalent to the value-added tax (10%) on the amount of damages in lieu of the above defects.

However, when the contractor needs to repair defects due to defects in the construction work that the contractor is a taxpayer under the Value-Added Tax Act, the value-added tax required for the repair of defects is the input tax amount under Article 38 (1) 1 of the Value-Added Tax Act.

Therefore, the contractor himself.