1.The judgment of the first instance shall be modified as follows:

The Plaintiff (Counterclaim Defendant) is the Defendant (Counterclaim Plaintiff) with KRW 117,948,247.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The reasoning for this part of this Court’s reasoning is as stated in Paragraph 1 of Article 420 of the Civil Procedure Act, and thus, this part of the reasoning for the judgment of the court of first instance is cited.

2. Judgment on the plaintiff's main claim

A. The gist of the Plaintiff’s assertion was that the Defendant did not pay KRW 1,780,312 of the instant construction cost to the Plaintiff, and that the Plaintiff did not pay the Plaintiff the value-added tax of KRW 14,393,693 related to the instant construction project, which the Defendant agreed to pay to the Plaintiff (hereinafter “the instant construction cost”) in total with KRW 1,780,312.

In addition, in the process of performing the instant construction, the Plaintiff added the construction work not included in the scope of the original contracted construction work according to the Defendant’s instruction, etc., and the additional construction cost is KRW 151,140,000 (hereinafter “the additional construction cost”).

Therefore, the Defendant is obligated to pay the Plaintiff KRW 16,174,005 (i.e., KRW 14,393,693) (i.e., KRW 16,780,312) and KRW 158,714,005 (i.e., KRW 16,174,000, KRW 151,140,000, KRW 8,600) which the Defendant paid on behalf of the Plaintiff from the aggregate amount of the instant additional construction costs (i.e., KRW 16,174,00).

B. The Plaintiff’s assertion 1) In full view of the evidence as seen earlier and the statement in the evidence No. 1 as to the Plaintiff’s claim for construction cost of the instant case, the Plaintiff and the Defendant agreed to separately pay value-added tax in addition to the construction cost under the contract, upon entering into a contract for the instant construction project. The Defendant’s failure to pay the Plaintiff KRW 14,393,693, total value-added tax for the second quarter of April 2014, which occurred from April 2014 to June 2014.

Meanwhile, the total construction cost of the instant construction project is KRW 744,085,794, and among which the Plaintiff received from the Defendant, the construction cost is KRW 644,668,382.