1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance cited this case is identical to the part of the reasoning of the judgment of the court of first instance, except for the part added as follows 2. Thus, this is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. In addition, the first instance judgment No. 7 of the first instance judgment No. 6 of the said part shall add “(1)” in front of “the Defendant.”

The following shall be added to the 8th judgment of the first instance. "No ground exists"

Defendant C, “(2) because the completion date of the instant contract was April 30, 2016,” the Plaintiff neglected to pay the construction cost tax invoice in the first quarter taxable period of 2016, and issued it as of July 27, 2016, which was the second quarter taxable period of 2016. As a result, Defendant C was liable for compensation for damages not to be refunded value-added tax amounting to KRW 18,465,00. Defendant C, who agreed to pay value-added tax separately at the time of the conclusion of the construction contract, was liable for offset against the Plaintiff’s claim for the payment of the construction price under the instant second contract. Although Defendant C agreed to pay value-added tax separately to the contractor, if the contractor did not pay the amount equivalent to value-added tax while paying part of the construction price to the contractor, even if the contractor was unable to receive value-added tax due to the failure to receive value-added tax, this shall not be deemed to have been paid an amount equivalent to value-added tax offset by the contractor’s amount and the contractor’s amount of value-added 16.