1.(a)

The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) shall pay KRW 646,932 to the Plaintiff (Counterclaim Defendant) and its related amount from January 13, 2015 to September 14, 2017.

1. The plaintiff's ground for the principal lawsuit and the defendant's ground for counterclaim

A. On April 2014, the Plaintiff, the cause of the Plaintiff’s principal claim, contracted the Defendant to implement the construction project called Eunpyeong-gu, Seoul, with the cost of remodeling construction for the first floor and the first floor detached housing (hereinafter “instant housing”) of Eunpyeong-gu, Seoul, for KRW 125,940,00 (including value-added tax) and thereafter, paid the Defendant a total of KRW 127 million.

However, the Defendant discontinued construction around August 2014 and claimed payment of KRW 28,180,521 in total, since the portion of the non-construction, such as the written appraisal of the attached list, remains in KRW 28,92,382, and the defective part 9,18,139, such as the written appraisal of the attached list.

B. Unlike the Plaintiff’s assertion, the instant remodeling construction cost, which is the cause of the Defendant’s counterclaim, was agreed upon as KRW 132,230,000 (Additional Tax).

In addition, the Plaintiff requested additional construction work, such as underground room construction, which was made on the second floor that was not included in the original contract terms during the construction work process, and the height of underground room height, and submitted a written estimate of additional construction work (Evidence B) that was not included in the additional duty to the Plaintiff, and received the consent, and then added construction work equivalent to KRW 8,745,675.

With respect to the value-added tax, the Plaintiff did not pay the value-added tax on the condition that the Defendant did not issue the tax invoice at the request of the Plaintiff who is the owner of the building. However, during the litigation of this case, the Plaintiff filed the value-added tax return at the tax office later and the Defendant paid the value-added tax and the penalty tax pursuant to the construction of this case by the competent tax office. As such, the Plaintiff is obligated to pay the value-added tax to the Defendant. If the value-added tax is added to KRW 10% of the original construction amount, KRW 145,453,00, and KRW 8,745,675, and KRW 10% of the additional construction amount is added to KRW 9,620,00, and the total construction amount, including the value-added tax, is KRW 155,073,00,000, and the total construction amount including the value-added tax, KRW 145,453.3.