1. The Plaintiff (Counterclaim Defendant) shall pay to the Defendant (Counterclaim Plaintiff) KRW 390,642,320 as well as the full payment from June 8, 2017.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The fact that the Plaintiff, as a company engaged in the construction business, entered into a contract with the Defendant on September 15, 2014, under which the term “instant construction project” (hereinafter referred to as “instant construction project”) was fixed as between 440,000,000 construction cost and November 14, 2014 from September 16, 2014 to the construction period of 440,000,000,000 construction cost for the instant construction project (hereinafter referred to as “instant construction project”). Upon the expected delay outside of the instant construction project, the Plaintiff entered into a contract with the Defendant on October 15, 2014, with the construction cost increase of KRW 78,50,000 and the construction period of construction period from October 15, 2014 to December 15, 2014 (hereinafter referred to as “the Plaintiff’s additional contract”). The Plaintiff concluded no dispute between the parties to the instant construction project and the parties to the instant construction project (hereinafter referred to as “the instant additional contract”).

2. Determination as to the claim on the principal lawsuit

A. The Plaintiff’s assertion completed most of the instant construction by December 23, 2014, and completed the work. The part which was not completed is nothing more than the installation of parking lot content (which is equivalent to KRW 9,00,000) and the installation of air conditioners for employees’ accommodation (which is equivalent to KRW 2,80,000).

Nevertheless, the Defendant did not pay value-added tax of KRW 51,850,000 (value-added tax of KRW 44,000,000 for the instant contract) that was agreed to separately pay at the time of entering into the instant contract and the instant additional contract, and thus, is obligated to pay the Plaintiff the value-added tax of KRW 7,850,00 for the instant additional contract.

B. The time of occurrence of the claim for value-added tax should be deemed to be the time when the contractor completed the construction unless there is a separate agreement between the parties on the time of payment of value-added tax. Therefore, in order for the contractor to seek the payment of the agreed value-added tax, it should be proved that the construction of this case was completed, but it is recognized that the