1. The Defendant (Counterclaim Plaintiff) paid KRW 64,791,00 to the Plaintiff (Counterclaim Defendant) for KRW 64,791,00 and its amount from January 26, 2015 to September 30, 2015.

A principal lawsuit and counterclaim shall also be deemed a principal lawsuit and counterclaim.

1. Basic facts

A. On June 26, 2013, the Plaintiff concluded a contract with the Defendant for the construction completion and interior works of housing located in Incheon Reinforcement Group C (hereinafter “instant Housing Corporation”) for the construction cost of KRW 228,000,000 (excluding value-added tax) and the period from June 26, 2013 to August 9, 2013. Upon completion of the instant housing construction, the Plaintiff received KRW 228,00,000 from the Defendant for the construction cost of the instant housing project, excluding value-added tax.

The Defendant obtained approval for the use of the instant house on November 11, 2013.

B. On July 8, 2013, the Plaintiff entered into a contract with the Defendant for the Kafin Construction and Art. (hereinafter “the Kafin”) located on the said land with the amount of KRW 70,000,000 (excluding value-added tax) and the period from July 9, 2013 to August 10, 2013. After completing the Kafin construction, the Plaintiff received KRW 70,000,000 from the Defendant for the construction amount excluding value-added tax.

C. Upon the Defendant’s request, the Plaintiff additionally performed construction work equivalent to KRW 79,912,00,00, including land located in the above land and external landscaping, and did not receive KRW 27,000,000, out of additional physical taxes and additional construction costs.

[Based on Recognition] The entry of Gap evidence 1 to 8, Eul evidence 1 to 3, and 6

2. Summary of the parties’ assertion

A. Plaintiff 1) The Defendant is obligated to pay the remaining construction cost and value-added tax to the Plaintiff according to each of the instant construction contracts. (2) The Defendant agreed to pay the value-added tax to the Plaintiff, and there is no agreement to exempt the payment of the said tax.

3) The Defendant’s moving into the instant house and car page completed construction, and some of the date of non-fashing is not the Plaintiff’s responsibility, and thus, is not the Plaintiff’s liability. (B) Since the value-added tax was agreed not to receive from the Plaintiff, the Defendant is not obligated to pay

On October 3, 2014, the Defendant drafted a certificate of borrowing that KRW 27,00,000 will be repaid at the Plaintiff’s request.