1. The Defendant (Counterclaim Plaintiff) paid KRW 19,646,00 to the Plaintiff (Counterclaim Defendant) for KRW 14,00 from March 14, 2017 to February 14, 2018.

1. Basic facts

A. On September 21, 2016, the Plaintiff entered into a contract with the Defendant for construction of a restaurant (hereinafter “instant construction”) among C commercial buildings D, and entered into a construction contract with the period of construction work up to October 15, 2016, with the Defendant, the construction cost of KRW 60,00,000 (excluding value-added tax), and the construction period of construction.

B. The Plaintiff completed the agreed construction work and received 54,000,000 won as the construction price from the Defendant.

[Ground of recognition] A without dispute, entry of Gap evidence 2, purport of whole pleadings

2. Determination on the main claim

A. The plaintiff's assertion that the plaintiff is entitled to pay the construction price to the plaintiff as follows, since the plaintiff added construction works in addition to the original construction contract.

- The balance of the original construction cost of KRW 6,00,000 and value-added tax of KRW 6,000,000 - Satisfactions (1,780,000), Audio (290,000), Audio (290,000) and Audio (290,000,000 in the remainder of KRW 6,070,000 in the cost of signboard installation - The remainder of KRW 3,070,00 in the cost of the additional construction work after the kitchen - The amount of KRW 2,779,000 in the cost of painting, KRW 501,00 in the cost of painting construction work, KRW 500,00 in the cost of film (70,000), and the cost of construction (400,000), KRW 1,395,000 in the cost of installation of Audio

B. Determination 1) The Defendant asserts to the effect that the Defendant did not have an obligation to pay value-added tax because the Defendant did not issue a tax invoice, while the contractor’s agreement to pay value-added tax does not affect the contractor’s duty to pay value-added tax, whether to issue a tax invoice or whether to pay value-added tax does not affect the contractor’s duty to pay value-added tax, even if the Plaintiff did not issue a tax invoice, the Defendant is obligated to pay the said value-added tax to the Plaintiff even if the Plaintiff did not issue a tax invoice.

3. The balance of the signboard installation cost of KRW 3,070,000 shall be set forth in subparagraph 8.