1. All of the plaintiff's claims are dismissed.

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

Facts of recognition

On August 29, 2014, the Plaintiff’s contract for construction work and the Plaintiff’s completion of sewage supply work (hereinafter the completion of construction work) were determined by the Defendant as KRW 293,64,630 (21,20,000 thereafter) for construction work (civil and mechanical works) and the period from September 2, 2014 to December 30, 2014 (the period was changed to May 2, 2015 thereafter) and received the contract.

From October 21, 2014, the Plaintiff calculated KRW 50,157,538 as the net construction cost, except for profit, general management expenses, indirect labor expenses, environmental preservation expenses, and occupational health and safety management expenses, according to the estimate attached to the contract at the time of the contract (i.e., value-added tax of KRW 56 million) the “GRP construction cost” among the above construction works (i.e., KRW 56 million). However, the Plaintiff calculated the labor cost of KRW 29,507,736 as the material cost, and KRW 12,852,80 as the material cost, KRW 797,00 as the expense.

After being awarded a subcontract to the Defendant, a written statement of non-performance was prepared to the effect that “the Plaintiff is directly paid the subcontract price for the government-oriented construction work by the Defendant.”

On October 2014, the Plaintiff started the government-funded work, which was subcontracted from completion of the construction work, and completed the construction work around November 8, 2014.

On May 2015, the completion of the A project (civil engineering and machinery) work contracted by the Defendant was completed.

On September 2, 2014, the Defendant entered into an agreement on the division management and payment confirmation system with the Defendant to pay the monthly labor cost of KRW 91,287,451 (excluding value-added tax) out of the contract price for the construction work with the Defendant, within the scope of the contract price for the construction work, and to confirm whether the money has been paid to workers.

On November 13, 2014, the Defendant’s primary achievement recognition is 56% of the base rate, 164,494,00 won in labor cost = 57,59,776 won in labor cost, 59,845,831 won in material cost, 25,951,165 won in labor cost.