1. All appeals filed by the Defendant (Counterclaim Plaintiff) against the instant principal lawsuit and counterclaim are dismissed.

2. The costs of appeal shall be the principal lawsuit.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the portion added to the following:

2. On the sixth and nine sides of the judgment of the court of first instance, the following shall be added to the addition:

“Although the Defendant is liable to pay value-added tax to the Plaintiff, this part should be deducted because the Plaintiff failed to pay the material to the material supplier, and the Defendant paid the material price, including value-added tax, to the material supplier, but there is no evidence to prove that the Defendant paid the material price on behalf of the Plaintiff, the above argument by the Defendant is without merit.”

3. In conclusion, the plaintiff's claim of this case is justified within the scope of the above recognition, and the plaintiff's remaining claim of this case and the defendant's counterclaim are dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and all appeals against the plaintiff's main claim of this case and counterclaim are dismissed. It is so decided as per Disposition.