1. The Defendant shall pay to the Plaintiff KRW 319,781,50 and the interest rate of KRW 20% per annum from November 21, 2014 to the date of full payment.

1. Facts of recognition;

A. Nonparty C Co., Ltd. (hereinafter “Nonindicted Company”) did not pay national taxes as listed below.

Value-added tax (including additional dues) 1 value-added tax for the principal tax for the year to which the tax item belongs, shall be KRW 255,675,290 on December 31, 2013; 264,392,410 on December 31, 2013; 306,491,01,010 won in total, KRW 319,781,50 on May 31, 2013; 200 KRW 50,815,720 on May 31, 2014; 306,491,010 won in total;

B. On March 3, 2012, the non-party company entered into a final amendment contract with the Defendant for construction work of construction work of construction work of construction work of construction work of construction works of public metal high schools on land outside Daegu-dong, Daegu-dong, and two parcels of land (including value-added tax) and issued a tax invoice equivalent to KRW 14,567,182,00 (including value-added tax) from April 30, 2012 to January 31, 2014; however, the non-party company received a total of KRW 8,864,50,000 among them from the Defendant, and received a total of KRW 14,564,50,000 from the Defendant.

C. On July 25, 2014, according to the amount of national taxes in arrears of the non-party company 319,781,50 won, the director of the Yeongdeungpo District Tax Office attached the claim for construction price of KRW 5,702,682,00 ( KRW 14,567,182,000 - 8,864,500,000) that the non-party company owns against the defendant. On the same day, the notification of seizure to the defendant was sent to the defendant on July 30, 2014.

[Reasons for Recognition] Each entry of Gap evidence Nos. 1 through 7 (including branch numbers, if any) and the purport of the whole pleading

2. According to the above facts of determination, the Defendant is obligated to pay the Plaintiff, who has the right to collect pursuant to Article 41 of the National Tax Collection Act, 319,781,50 won, which is equivalent to the amount of national taxes in arrears of the non-party company among the above claim for construction price, and the damages for delay calculated at the rate of 20% per annum from November 22, 2014 to the day of complete payment, which is the day following the delivery of the copy of the complaint in this case

3. According to the conclusion, the plaintiff's claim is reasonable, and it is so decided as per Disposition.