1. The plaintiff (Counterclaim defendant)'s main claim and the defendant (Counterclaim plaintiff)'s counterclaim are dismissed, respectively.

2. Of the costs of lawsuit.

1. Basic facts

A. The Plaintiff was awarded a contract for the interior and external painting construction work among the construction work of constructing E-Ba on the land of Seocho-gu Seoul Metropolitan Government, Seocho-gu, that the Defendant performed by the Defendant, on the land of Seocho-gu, for the second, third and fourth underground floors, and the first floor size of the rooftop (hereinafter “instant lending”). From October 2010 to January 201, the Plaintiff carried out painting construction work (hereinafter “instant painting construction”).

B. While performing the instant painting construction, the Plaintiff was awarded a contract for landscaping works planting trees on the site around the instant Bara, and thereafter, performed landscaping works by planting pine trees, bamboo trees, etc. from around that time (hereinafter “instant landscaping works”).

C. From October 6, 2010 to January 19, 201, the Defendant paid to the Plaintiff KRW 125,050,000 in relation to each of the above construction works by means of remitting KRW 125,00,000. Of them, KRW 24,60,000 was transferred to the enemy column by stating “nicking.”

[Ground of recognition] Facts without dispute, Gap evidence 7, Eul evidence 5, the purport of whole pleadings

2. Judgment on the plaintiff's main claim

A. (1) With respect to the claim of KRW 21,161,300 (including value-added tax), landscaping construction cost of KRW 53,240,00 (including value-added tax), the Plaintiff asserted that the Defendant and the Defendant entered into a contract with the Plaintiff to receive KRW 98,211,30 (including value-added tax) for the interior and external painting construction among the new construction works of the instant loan from the Defendant, and completed the construction from October 7, 201 to January 25, 201; however, the Defendant received KRW 77,050,000 (including value-added tax) from the Defendant at the Defendant’s request from the internal director F, only the amount calculated by subtracting KRW 48,000,00 paid in cash from the Defendant to the Defendant. Accordingly, the Defendant asserted that the Plaintiff and the Plaintiff are liable to pay the remainder of the price for the instant loan construction work to the Plaintiff.

In addition, on October 2010, the Plaintiff borrowed the instant seal from the Defendant between the Defendant and the Defendant around October 201.