1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasons for this part of this Court’s reasoning are as stated in Paragraph 1 of Article 420 of the Civil Procedure Act, in addition to the fact that the part on November 14, 201, “1.14” of Part 7 of the judgment of the court of first instance (hereinafter “201.14 November 14, 2012”) shall be cited by the main sentence of Article 420 of the Civil Procedure Act.

2. The gist of the Plaintiff’s assertion: (a) the Plaintiff, E, and the Defendant completed the same construction as stated in the second written claim; (b) the remainder of the construction work following the completion of the construction work; (c) however, there was an agreement on the content that the Defendant would pay the Plaintiff KRW 970,00,000, which issued electronic tax invoices, including the total construction cost of the mechanical room, to E, and KRW 277,750,000,000, which was issued by the Plaintiff.

Furthermore, the Defendant filed a value-added tax return based on the electronic tax invoices of KRW 970,00,000 issued by the Plaintiff and the electronic tax invoices of KRW 277,750,000 issued by E, and completed settlement under the tax law by receiving the input tax deduction for each corresponding amount.

Therefore, the Defendant is obligated to pay the remainder of KRW 120,00,000, after deducting KRW 850,000,000 already paid to the Plaintiff from the said KRW 970,000,00, according to the settlement of accounts between the Plaintiff and the Defendant, etc. regarding the payment of the construction cost of this case.

3. The reasoning for this part of the judgment is as follows, and this part of the reasoning for the judgment is as stated in the corresponding part of the judgment of the court of first instance, except that part of the reasons from 4th to 12th, of the judgment of the court of first instance, is as stated in the corresponding part of the judgment of the court of first instance. As such, this part of the reasoning is cited in accordance with the main sentence of Article

Comprehensively taking account of the following facts and circumstances, the Defendant, including the entry of the evidence Nos. 31 through 33, in Section 5 of the first instance judgment, comprehensively taking account of the following facts and circumstances.