1. The Defendant (Counterclaim Plaintiff) is jointly and severally liable to the Plaintiff (Counterclaim Defendant) for KRW 60 million from November 3, 2012.

1. Facts of recognition;

A. On April 3, 2012, the Plaintiff and the Defendants concluded the instant construction contract as follows.

[Written Contract for Construction Work] A contractor: The defendants, contractor: plaintiff

1. Construction name: C New Housing Construction Corporation;

2. Date of the commencement of the construction period: 120 days from August 2012, 2012.

3. Total contract amount of KRW 500 million (excluding value-added tax), the value of which is KRW 500 million, and value-added tax of KRW 50 million;

4. Payment of the price: ① down payment of KRW 30 million - when a contract is concluded. ② The first installment payment of KRW 70 million - the second installment payment of KRW 150 million - the third installment payment of KRW 100 million - the amount of KRW 100 million - the amount of KRW 100 million - the amount of KRW 100 million - the amount of KRW 100 million - the amount of KRW 50 million - the amount of KRW 4 installments payment after the completion of the electric light work.

B. From April 30, 2012 to July 12, 2012, the Plaintiff received KRW 270 million in total from the Defendants as the construction price of the instant case.

C. On November 2, 2012, the old Ri Mayor approved the completion of construction of the third floor multi-family house following the completion of the instant construction, and around that time, registration of preservation of ownership was completed in the name of the Defendants.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1, purport of whole pleadings

2. Determination as to the Plaintiff’s claim against the Defendants

A. Around July 2012, the Plaintiff: (a) completed a reinforced concrete construction project on the rooftop floor; and (b) claimed for the third progress payment to the Defendant; (c) the Defendant proposed a direct construction project to reduce value-added tax; and (d) drafted a new construction contract document (Evidence A2) to support the agreement on the settlement of the construction cost up to that time in KRW 300 million (excluding value-added tax); and (e) the Defendants agreed to implement construction works by a direct method while paying the Plaintiff remuneration, expenses, and marketing expenses.

Since then, while managing the construction site under the direct management system of the Defendants, the Plaintiff performed additional construction works, such as the head office, in accordance with the orders and demands of the Defendants.