1. Revocation of the first instance judgment.

2. The Plaintiff (Counterclaim Defendant)’s principal claim and the Defendant (Counterclaim Plaintiff)’s counterclaim.

The main lawsuit and counterclaim shall be examined together.

1. Basic facts

A. On May 26, 2011, a written contract for construction work (hereinafter “instant contract for construction work”) with the Plaintiff as the contractor and the Defendant as the contractor was drawn up as follows.

The name of the construction project: The construction site for the new construction project of the J-dong Yellow Power Resource House: the land of the Cheongju-gu Seoul Special Metropolitan City D (hereinafter “instant land”); the construction period of the said electric power resource house: the contract amount from May 30, 201 to August 30, 201: 308,000,000 won (including value-added tax)

B. On May 26, 2011, the Plaintiff is the contractor, and the Defendant is the contractor, and separate from the instant contract for construction works, a written contract for construction works (hereinafter “instant two contract for construction works”) was drawn up as follows.

The name of the construction project: The construction site for the new construction of the J-dong Yellow Power Resource House: the land E (hereinafter “instant land”); the construction period for the said electric power resource house: the contract amount from May 30, 201 to August 30, 2011: 264,000,000 won (including value-added tax)

C. On March 7, 2012, the construction of the instant 1 and 2 houses was completed. On March 7, 2012, the Plaintiff issued a tax invoice of KRW 280,000,000, value-added tax amount of KRW 28,000,000, total amount of KRW 308,000,000 (hereinafter “instant 1 tax invoice”) with respect to the instant 2 construction contract, and with respect to the supply value of KRW 240,00,000, value-added tax amount of KRW 240,000,000, total amount of KRW 264,000,000,000 (hereinafter “instant 2 tax invoice”).

The Plaintiff filed a final return of value-added tax, including the value-added tax amount of KRW 52,00,000 on the aggregate of the value-added tax in 2012 (i.e., value-added tax amount of KRW 28,000,000 on the instant tax invoice of this case) and the value-added tax amount is assessed.