1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. Basic facts

A. On July 12, 2012, the Defendant concluded a contract under which the construction of the instant multi-family housing (hereinafter “instant multi-family housing”) on the Gangnam-gu Seoul Housing Site B was awarded a contract to the Plaintiff (hereinafter “instant construction contract”).

B. Under the instant contract for construction work, the construction cost of the instant collective housing was stated as “Woo-gu Won (including additional tax)” in the contract for construction work of the instant collective housing.

C. The Plaintiff added the instant multi-family housing beyond the scope stipulated in the instant construction contract (hereinafter “instant additional construction”). D.

From August 10, 2012 to April 3, 2014, the Defendant paid all of KRW 715,268,052 to the Plaintiff as the construction cost of the instant multi-family housing.

[Ground of recognition] Facts without dispute, Gap evidence 1, 5 evidence, Eul evidence 1, the purport of the whole pleadings

2. Determination as to the cause of claim

A. (1) The Plaintiff’s assertion that the Plaintiff is entitled to receive money from the Defendant according to the instant multi-family housing construction project is all KRW 780,868,341 (i.e., the damages for delay calculated at the rate of KRW 83,00,000 per annum 20% per annum for the instant additional construction project according to the instant construction contract).

Defendant is obligated to pay the remainder of KRW 65,600,289 (=780,868,341 - 715,268,052) and damages for delay.

(2) The Defendant’s assertion (A) constitutes a national housing stipulated in the Housing Act, and thus, the instant apartment house is exempt from value-added tax under the Restriction of Special Taxation Act with respect to its construction services.

Since the construction cost stated in the contract includes value-added tax, it shall be excluded from the construction cost as much as the value-added tax.

(B) There was no agreement on the construction cost of the instant Additional Works in KRW 83,000,000 as the Plaintiff’s assertion.

The instant additional construction cost is KRW 55,268,052, and is included in the money paid by the Defendant.

B. (1) Determinations by Gap's evidence No. 1 and the purport of the whole pleadings.