1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The plaintiff is a person engaged in the construction business, and the defendant is a company engaged in civil engineering and construction business.

B. On December 29, 2009, the Defendant received contracts from the Mine-gun Office, the project owner, for the expansion of access roads to specialized local food-oriented markets (hereinafter “instant First Corporation”) and the construction of public bath houses (hereinafter “instant Second Corporation”), on March 11, 2010, lurcheon Man-do Maintenance Corporation (hereinafter “instant Third Corporation”); and on March 24, 2010, from the Jido Office, the project owner, for the repair and maintenance of double sections (hereinafter “instant fourth Corporation”).

C. When the Plaintiff and the Defendant carried out each of the instant construction works between the Defendant and the Defendant, the value-added tax refers to the value-added tax that the Defendant, among the construction costs actually received from the Young-Gun Office and the Chungcheongnam-do Office, should collect from the Young-do Office and pay to the taxation office.

In order to receive a certain percentage of the amount obtained by deducting both the premium and insurance premium (hereinafter “execution rate”), the execution rate of the instant construction works is 75%, and the execution rate of the instant 2 construction works is 85%, respectively, and the construction cost in excess of the said implementation rate was concluded verbally with the terms that the Plaintiff is responsible for the construction cost (hereinafter “instant contract”).

The completion inspection of each of the instant construction works was completed, and the Defendant received from the Mine-gun Office the payment of KRW 90,671,000 for the instant construction works, KRW 133,750,050 for the instant construction works, KRW 133,750,050 for the instant construction works, and KRW 87,90,040 for the third works, and KRW 207,603,220 for the instant construction works, respectively, and according to the execution rate, the Defendant shall pay the Plaintiff a total of KRW 348,606,892 for the construction works to be paid by the Plaintiff according to the execution rate.

[Ground of Recognition] Unsatisfy, Gap evidence 2 to 4, Eul 5.