1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On March 19, 2014, the Plaintiff concluded a contract with the Defendant for the construction of a new building B (hereinafter “instant construction”) from March 19, 2014 to May 10, 2014, with the construction period fixed from March 19, 2014 to May 10, 2014, and completed the said construction (excluding value-added tax).

B. On May 29, 2014, the Plaintiff issued a tax invoice for the construction cost of a factory of KRW 286,000,000,000, total of supply value of KRW 260,000,000 to the Defendant.

[Ground of recognition] Facts without dispute, Gap evidence 1-1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. Upon the Defendant’s request on May 29, 2014, the Plaintiff issued a tax invoice for KRW 286 million, including value-added tax, to the Defendant on the instant construction cost, and agreed to receive value-added tax of KRW 26 million from the Defendant on July 25, 2014, which is the fixed date of the first quarter of value-added tax, but the Defendant did not pay the said value-added tax to the Plaintiff up to the present day. Accordingly, the Plaintiff incurred losses from the Plaintiff’s failure to pay the value-added tax. Accordingly, the Defendant is obligated to pay the Plaintiff the amount of value-added tax of KRW 26 million, the first additional dues of KRW 78 million, the monthly additional dues of KRW 49,200, the monthly additional dues of KRW 31,272,00, and the delay damages therefrom.

B. On June 25, 2014, Defendant paid KRW 26,000,00 to the Plaintiff as value-added tax, and up to now, Defendant paid KRW 295,050,580 to the Plaintiff the sum of the construction price and the value-added tax of the instant construction contract and paid KRW 285,00,000 to the Plaintiff, and was prepared by the Plaintiff on December 4, 2014, with a confirmation that there is no obligation or obligation related to the instant construction contract.

3. On March 19, 2014, the Defendant agreed to pay value-added tax in addition to the construction cost of the instant case to the Plaintiff while awarding the instant construction contract to the Plaintiff.