1. The Defendant shall pay to the Plaintiff KRW 39,990,00 and the interest rate of KRW 12% per annum from September 25, 2019 to the day of complete payment.

1. Basic facts

A. On May 14, 2018, the Plaintiff was awarded a contract from the Defendant (formerly: Co., Ltd.) for new installation works for multi-family housing D located in the Seoul metropolitan area (including value-added tax) to KRW 9990,000 of the total construction cost (including value-added tax).

On November 14, 2018, the Plaintiff completed construction works.

B. The Defendant paid the Plaintiff KRW 30 million on June 1, 2018, and KRW 20 million on August 24, 2018 as construction cost. Around that time, the Defendant directly paid KRW 10 million to the Plaintiff’s subcontractor for the installation cost of an elevator.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Determination

A. According to the above facts of recognition, the defendant is obligated to pay to the plaintiff the construction price of KRW 39,990,000 (=999,000 won - 60 million) and damages for delay.

B. As to this, the Defendant asserts that the Plaintiff cannot pay KRW 90,000,00, which is the value-added tax amount out of the unpaid price, because the Plaintiff did not have annexed to the elevator installed and thus it is currently impossible to use the elevator at present.

However, there is no evidence to prove that the above elevator is not operated due to the failure to install the annexed elevator as alleged by the defendant, and instead, considering the whole purport of the pleadings in the statement No. 4, it can be acknowledged that the installation inspection conducted on November 14, 2018, in which the above elevator was installed, the plaintiff's first argument is without merit.

In addition, if the defendant who is the contractor agrees to pay the value-added tax, whether or not to issue the plaintiff's tax invoice or whether to pay the value-added tax does not affect the contractor's duty to pay the amount equivalent to the value-added tax.

C. Therefore, the Defendant is from September 25, 2019, the following day after the delivery of a copy of the complaint in this case to the Plaintiff.