1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. On October 2016, the Plaintiff started the construction by being awarded a contract with the Defendant for the construction cost of approximately KRW 400 million, for the construction cost of the instant construction project and the construction of the instant construction project (hereinafter “instant construction”).

B. On May 15, 2017, the Plaintiff and the Defendant drafted a construction contract form with almost KRW 405,00,000 (including part of value-added tax) of the total construction cost after obtaining approval for use of the above building.

C. The Plaintiff and the Defendant agreed not to issue a tax invoice for KRW 77,674,228, which is the construction cost for subcontractors (elevators construction, ready-mixed, etc.) whose tax invoices are bound to occur among the above construction cost when the Plaintiff prepares the above construction contract, and that the value-added tax should be levied on the Defendant. The Plaintiff and the Defendant agreed not to report construction cost sales and value-added tax to the tax office without issuing a tax invoice for KRW 327,325,72 for the remainder construction cost

(hereinafter “instant Non-Report Agreement”). D.

Since then, the instant construction contract was disclosed to the tax office in the process of reporting acquisition tax, etc. related to the Defendant’s new construction of the said building, and on November 1, 2018, the Plaintiff was notified of the payment of value-added tax KRW 43,703,346 on the ground that the Plaintiff was omitted from sales of the instant construction.

[Reasons for Recognition] A without dispute, Gap evidence Nos. 1 through 11 (including branch numbers if there are branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2, and 3, the result of the order of submission of tax information by the director of the tax office of the court to the racing, the purport of the whole pleadings

2. In the Plaintiff’s selective assertion, the Defendant is obligated to pay the Plaintiff value-added tax of KRW 32,732,577 on the part of the contract price of this case, which is the part of the contract price not reported, to the Plaintiff for the following reasons.

The Defendant asserted damages on the ground of nonperformance of the instant non-reported agreement, in violation of the instant non-reported agreement.