1. The Defendant’s KRW 33,901,380 as well as 6% per annum from September 25, 2019 to September 10, 2020 to the Plaintiff.

1. The following facts can be acknowledged in full view of the facts without a dispute over recognition, the evidence and the purport of the entire pleadings submitted by the plaintiff and the defendant.

On November 30, 2018, the Defendant received a subcontract from C to KRW 168,158,607 (including value-added tax) among the D projects in Seopopopo City D projects, and re-subcontracted to the Plaintiff at least 88% of that amount.

However, there was a change in the exclusion of tree construction in the Do.

The Plaintiff completed the construction. The Defendant repaid to the Plaintiff KRW 50 million on April 30, 2019, and KRW 25 million on August 1, 2019.

2. Since the Plaintiff’s calculation of the amount of the Plaintiff’s construction cost was excluded from the sub-subcontracted construction work, 88% of the amount 168,158,607, excluding the tree construction cost, is the amount of the Plaintiff’s construction cost.

According to the statement in Gap evidence 3 of KRW 44,407,029, the cost of materials for tree construction is 30,177,347, and labor cost is 9,772,338.

This includes expenses and the sum of value-added taxes is a tree construction cost.

Expenses for tree construction are 166,130 won national health insurance premium (=9,772,338 won x 1.70%) 243,31 won of national pension premium (=9,772,338 won x 2.49%) 10,881 won of long-term care insurance premium for the elderly (=16,130 won of national health insurance premium x 6.55%) total of 420,342 won.

Accordingly, the supply value of tree construction works is KRW 40,370,027 (i.e., material cost of KRW 30,177,347 labor cost of KRW 9,772,338) and value-added tax of KRW 4,037,02 is added to the premium of KRW 4,037,02, which is 10% of value-added tax, and 44,407,029 is the total construction cost of trees (value-added tax is added to the premium, but it is calculated in the same way as the Defendant is awarded a subcontract).

Calculation of the amount that the Plaintiff received by re-subcontracts: 108,901,380 won that the Defendant received by the Defendant deducted from KRW 168,158,60,07 that the Defendant received by 123,751,578 won, which is 88% of this amount, the Plaintiff received by re-subcontracts.

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