1. The plaintiff's claim is dismissed.

2. Litigation costs are borne by the Plaintiff.

1. Basic facts

A. On January 21, 2013, the Defendant concluded a contract for the construction of a site (hereinafter “instant contract”) with the Plaintiff, as follows, to create the said real estate as the manufacturing site, as the owner of the Chungcheongbuk-gun, C, and D (hereinafter “each of the instant real estate”).

(1) Date of commencement: (2) The construction amount on January 21, 2013: 200 million won (excluding surtax). (3) The terms and conditions for the payment of the construction amount: 1.1 million won equivalent to 50% of the construction amount: when the bank loans, and the remainder 1.1 million won of the remainder when each of the instant real estate is sold.

B. The construction cost of the instant case was calculated on the basis of soil work, columine, drain pipe work, design cost, stone storage, packing, modification of interim design, etc. The Defendant paid KRW 10 million out of the construction cost of the instant case to the Plaintiff on the date of the instant contract.

C. Meanwhile, in the part of the instant construction project, the cutting of earth and sand and part of the remaining soil were not constructed until the closing date of the argument in the instant case, and the excellent part is a state where construction is not entirely performed.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5, 6, 7, 9, 10 (including branch numbers), appraiser E's appraisal result, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The Plaintiff’s assertion completed the instant construction work on April 25, 2013. The Defendant intended to sell each of the instant real estate at a lower price than its market price and did not pay any balance of the construction price without justifiable grounds.

Therefore, upon completion of the instant construction project, the Defendant is obligated to pay the Plaintiff the total amount of KRW 110 million for the unpaid construction cost and the value-added tax thereon.

B. First of all, with respect to whether the Plaintiff completed the instant construction, it is not enough to recognize only the descriptions and images of evidence Nos. 3, 4, and 11.