Of the lower judgment’s portion on delay damages, KRW 80,00,000 shall be annually from April 15, 2015 to April 14, 2017.

1. The Defendant’s ground of appeal on the ground of appeal is that the Defendant’s claim against B corporation should be offset or deducted from the construction cost claim to be paid to B corporation, but this is the first argument in the final appeal, and thus, it cannot be a legitimate ground of appeal.

Furthermore, even if examining the relevant legal principles and records, the lower judgment did not err by failing to exhaust all necessary deliberations, as alleged in the grounds of appeal, exceeding the bounds of the principle of free evaluation of evidence in violation of logical

2. Article 3(2) of the Act on Special Cases Concerning the Promotion, etc. of Ex officio Proceedings on Compensation for Delay Damages (hereinafter “Special Cases Act”) provides that “Where it is deemed reasonable for an obligor to dispute over the existence of an obligation or the scope of such obligation before a fact-finding court declares that the obligor has an obligation to perform the obligation to perform the obligation, paragraph (1) shall not apply to the reasonable extent.” However, if the obligor contests the existence and scope of the obligation to perform the obligation and accepted the assertion in the first instance trial, it shall be deemed that there is a reasonable ground for rejection of the assertion

Therefore, in such a case, the interest rate for delay damages under paragraph (1) of the same Article cannot be applied until the appellate judgment is rendered.

(See Supreme Court Decision 97Da50725 delivered on May 8, 1998, etc.). In this case, the first instance court accepted the Defendant’s assertion and dismissed the Plaintiff’s claim in its entirety. The lower court followed the conclusion of the first instance court and accepted the Plaintiff’s claim in its entirety. As long as the Defendant’s assertion was accepted in the first instance court, it should be deemed that there exist reasonable grounds.

Therefore, even if the plaintiff's claim is accepted in full, the court below cannot apply the interest rate for delay damages under Article 3 (1) of the Act on Special Cases.