The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. According to the reasoning of the lower judgment regarding the Defendant’s assertion on the deduction of construction cost that the Defendant had already paid to the Plaintiff, the Defendant contracted the instant construction work to C on December 15, 2008 (hereinafter “C”), and C subcontracted most of the instant construction work to the Plaintiff on January 10, 209, and the Defendant paid KRW 65,400,000 to the Plaintiff regarding the instant construction work.

In addition, according to the records, the plaintiff claimed 250 million won out of the construction cost of this case (124 million won, and 188,337,400 won, which the plaintiff already paid to the subcontractor of this case with the money of the plaintiff) on behalf of the defendant in lieu of C at the court below, and the plaintiff paid 43,703,120 won, out of which the plaintiff received 65,400,000 won as the construction cost from the defendant, to the subcontractor of this case. Considering the small amount of money whose place of payment is unclear, the court below acknowledged that the amount received by the plaintiff on behalf of the plaintiff is up to 10,000 won (the preparatory document dated November 2, 2012 and the preparatory document on December 3, 2012) and on the other hand, the defendant asserted that "the construction cost of this case was directly completed by the defendant, and the defendant did not pay 250,000 won, separately from the construction cost of construction cost of this case."

The Defendant’s aforementioned assertion is acknowledged, even if the Plaintiff’s claim for construction cost against the Defendant (hereinafter “instant claim for construction cost”) is asserted.