1. The Defendant (Counterclaim Plaintiff) paid KRW 49,500,000 to the Plaintiff (Counterclaim Defendant) and its related amount from December 31, 2015 to February 9, 2017.

1. Basic facts

A. On June 4, 2015, the Plaintiff (contractor) concluded a construction contract with the Defendant (contractor) regarding the new construction of neighborhood living facilities outside Gwangju City and one parcel of land.

The main contents thereof are as follows:

The construction period: The contract price on June 5, 2015, completion September 30, 2015: 610,000,000 won (excluding value-added tax): The contract price for delay is stipulated as “3/1,000%” in the contract of 3/1,000 of the daily contract price per delay, but it is reasonable to regard it as a clerical error in the “3/1,000”.

B. From June 4, 2015 to October 8, 2015, the Defendant paid a total of KRW 495,000,000 to the Plaintiff as construction cost. On November 9, 2015, the Defendant paid KRW 111,60,000 to the Plaintiff’s sewage supplier with the Plaintiff’s consent.

C. The Plaintiff completed the instant construction around October 16, 2015, and the approval for use was granted on November 18, 2015 with respect to the instant building.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 2 and 15, the purport of the whole pleadings

2. As to the principal claim

A. Party’s assertion 1) The Plaintiff completed the instant construction, and at the Defendant’s request, the additional construction was made, and the additional construction cost is KRW 120,797,405. Accordingly, the Defendant is obligated to pay the Plaintiff the construction cost of KRW 185,197,405 [the total construction cost of KRW 791,797,405 [the total construction cost of KRW 61,00,000 for value-added tax of KRW 61,797,400 for the additional construction cost of KRW 6120,797,400 for the total construction cost of KRW 611,600 for the sewage company].

2) On November 8, 2015, the Defendant agreed that the total construction cost (excluding value-added tax) shall be KRW 610,000,000, including the portion of the additional construction works claimed by the Plaintiff, and thereafter, paid all the construction cost by paying KRW 111,60,000 to the sewage supplier.

Meanwhile, it is recognized that the Plaintiff is obligated to pay the value-added tax amount of KRW 495,00,000 paid to the Plaintiff, but the Plaintiff is obligated to pay the tax invoice for the said amount.