1. The Defendant’s KRW 45,301,320 as well as the Plaintiff’s annual rate of KRW 6% from August 12, 2016 to June 7, 2018, and the following.

1. Facts of recognition;

A. On April 2015, the Defendant awarded a contract to C with the company that performed the Gyeongjin-gun B construction work, and around April 2015, C awarded a contract to C for the interior construction work, and C awarded a contract to the Plaintiff for the title and miscellaneous construction work among them.

B. While the Plaintiff was performing the said construction, the contract was rescinded between the Defendant and C.

On May 2015, the Defendant entered into a contract with the Plaintiff (the contractor’s name is D Company E), setting the contract amount of KRW 200 million (value-added tax of KRW 10 million, non-taxable KRW 100 million) and July 30, 2015 (hereinafter “instant contract”), and the Plaintiff completed the said construction after completing the contract.

C. A tax invoice and construction cost 1) The Defendant issued a tax invoice of KRW 44 million in total from C (value of KRW 40 million, value-added tax 4 million), and paid KRW 44 million in the construction cost to C. After which the contract was rescinded between the Defendant and C, and the Plaintiff entered into the instant contract between the Defendant and C, and the Plaintiff issued a tax invoice of KRW 44 million in total to C on July 7, 2015. (2) The Plaintiff issued a tax invoice of KRW 66 million in total to the Defendant (value of KRW 60 million in supply, value-added tax, value-added tax, KRW 6 million in the amount of KRW 66 million in the construction cost) from the Defendant on the 10th of the same month, and received KRW 66 million from the Defendant on the 10th of the same month.

3) After that, the Plaintiff intended to issue a tax invoice of KRW 100 million excluded from value-added tax to the Defendant. However, the Defendant demanded a tax invoice of KRW 110 million including value-added 10 million, and on December 30, 2015, the Plaintiff issued a tax invoice of KRW 110 million in total to the Defendant (value 10 million in supply and value 10 million in value-added 10 million in value-added 10 million in value-added 4) to the Defendant on December 30, 2015. The construction price that the Plaintiff received is set forth below.

On May 9, 2015, the payer who paid the 44,000,000 won (the amount actually received by the plaintiff) C paid 4,40 million won to C, and the defendant paid 4,00 million won.