1. The Defendant’s KRW 18,963,651 as well as 5% per annum from December 24, 2015 to April 14, 2017 to the Plaintiff.

1. Basic facts

A. On February 26, 2015, the Plaintiff and the Defendant concluded a construction contract with the content that the Plaintiff would receive a contract by setting the construction cost of KRW 470,00,000 (excluding value-added tax) and five months from the commencement date of the construction period (hereinafter “instant construction contract”) for the construction work to remove the instant neighborhood living facilities and multi-family house building owned by the Defendant and to construct the five-story building (hereinafter “instant building”).

B. In relation to value-added tax at the time of entering into the said construction contract, the Plaintiff and the Defendant agreed to preserve the actual amount of value-added tax, if the Plaintiff pays value-added tax when purchasing materials, etc. through a receipt.

C. On August 17, 2015, the approval for use of the instant building was made, and the Defendant agreed to pay the remainder of the construction price to the Plaintiff within three months from the approval for use.

The Defendant paid KRW 19,650,000 among the construction price and value added tax to the Plaintiff, and KRW 10,000,000 among the construction price was deemed to have been deposited by the Plaintiff as the warranty bond.

[Grounds for Recognition: Facts without dispute, Gap evidence 1, 2, 9, Eul evidence 1 (including each number; hereinafter the same shall apply), the purport of the whole pleadings]

2. Determination on the cause of the claim

A. According to the above facts, the Defendant is obligated to pay to the Plaintiff the remainder of the construction cost of KRW 19,000,000 (=470,000,000 - 441,000,000 - 10,000,000) and the remainder of the amount equivalent to value-added tax paid by the Plaintiff deducted the amount of KRW 19,650,000 from the amount equivalent to value-added tax paid by the Plaintiff, barring special circumstances.

B. (i) The Plaintiff’s assertion on the remainder amount of value-added tax equivalent to the value-added tax is KRW 35,258,528, the total amount of value-added tax paid with respect to the instant construction project. Thus, the Defendant paid the Plaintiff with the said money 19,650.