1. All appeals filed by the Plaintiff (Counterclaim Defendant) and the Defendant (Counterclaim Plaintiff) are dismissed.

2. The costs of appeal shall be borne respectively by each party.

1. The reasons for the court's explanation in this case are as follows: " June 15, 2013" in Part 4, Part 13 of the judgment of the court of first instance shall be deemed as " June 10, 2013"; " February 1, 2012" in Part 5 shall be deemed as " December 1, 2012"; "206,075,526 won" in Part 6, No. 9 shall be deemed as "206,075,526 won"; the plaintiff and the defendant shall be deemed as presenting a case where the plaintiff and the defendant shall prevail in a claim suit, such as defect repair payment, etc. filed against Seongdong Construction; however, it shall be deemed that there is no evidence that the defendant's additional construction costs, etc. are limited to the amount under the judgment in favor of the court of first instance or recovery through the above judgment or that the plaintiff's additional construction costs are limited to the amount under Article 10 of the Civil Procedure Act.

【Additional Decision-Making Defendant: (a) around January and April 2013, issued a tax invoice of KRW 77,300,000 for the instant construction project and issued it to the Plaintiff; (b) paid value-added tax of KRW 64,30,000 on the said issue amount and paid the value-added tax in excess of the actual construction price received; and (c) the Plaintiff received a refund of value-added tax of KRW 64,33,00,000 for the actual construction price; and (d) the Plaintiff returned value-added tax of KRW 35,727,272,72,728, which is the portion exceeding the value-added tax on KRW 393,00,000 for the actual construction price paid to the Defendant