The judgment of the first instance shall be modified as follows:

The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) is subject to KRW 44,105,017.

1. Basic facts

A. On September 10, 2017, the Plaintiff entered into a contract for a construction project with the Defendant and the Defendant, setting the maximum amount of construction cost of KRW 118 million (excluding value-added tax) and the construction period from September 10, 2017 to October 15, 2017, multiplied by 1/1,000 per day per delayed days of delayed delay, on the condition that the Plaintiff entered into a contract for a construction project (hereinafter “instant construction project”).

B. During the construction work under the instant construction contract (hereinafter “instant construction work”), the Plaintiff changed the content of the construction work at the Defendant’s request and carried out an additional construction work (hereinafter “instant additional construction work”). On November 20, 2017, the Defendant occupied the construction work even after the Defendant moved in.

The instant additional construction cost is KRW 103,855,017.

C. From the end of November 2017, the Defendant did not properly pay the Plaintiff’s additional construction cost while the said additional construction cost was excessive. The Plaintiff did not do so after November 30, 2017. On January 16, 2018, the outside fixed-water water supply system was newly established, etc., and on February 13, 2018, the outside fixed-water supply system was designed to perform the unclaimed construction, and the Defendant revoked the construction work on the spot.

The Defendant paid KRW 269,550,000 to the Plaintiff, including the instant construction and additional construction costs.

[Ground of recognition] The facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2 (including numbers; hereinafter the same shall apply), the result of the appraisal commission to appraiser D in the first instance court, G Co., Ltd. in the appellate court, Daegu Metropolitan City Waterworks Business Headquarters and Korea Electric Power Corporation, and the result of each fact inquiry to the Daegu Branch, the purport of the whole pleadings as a whole.

2. The parties' assertion

A. The Plaintiff’s assertion 1) The Plaintiff’s construction cost of KRW 118,00,00 and the additional construction cost of KRW 104,531,320 (value added tax, evidence Nos. 4 and 5-1), out of the amount stated in the evidence No. 5-1, the Defendant’s construction cost of KRW 189,50.