1.The judgment of the first instance court, including any claims extended in the trial, shall be modified as follows:

The defendant.

1. Facts of recognition;

A. The plaintiff is a company that aims at the construction business, etc., and the defendant is a person who operates the architect office under the trade name of "B architect office".

B. The Defendant was entrusted by C with the design, construction, and supervision of multi-family houses located in Seocheon-gu, Seocheon-gu, Seocheon-si. On December 201, 201, the Defendant determined and contracted to the Plaintiff as of April 30, 201, the construction cost of the construction of the said multi-family house as at KRW 434,00,000 (excluding value-added tax) and the scheduled completion date of the construction

(hereinafter “instant construction contract”). C.

After that, around July 2012, the Plaintiff and the Defendant settled the instant construction cost as KRW 414,00,000 (value-added tax separate) by reflecting the amount of compensation for losses incurred from additional construction, non-construction and non-construction (hereinafter “instant construction cost agreement”) and issued KRW 200,000,00 in accordance with mutual agreement, and entered into a back agreement (hereinafter “instant side agreement”) stating that value-added tax will be settled at the time of payment of the balance of the settlement (hereinafter “instant side agreement”).

(A) The Defendant asserted that the Plaintiff agreed to pay only value-added tax of KRW 100,000,000 to the Plaintiff, as otherwise stipulated in the instant side agreement, but there is no evidence to acknowledge this).

During the period from January 31, 2012 to September 3, 2012, the Defendant paid the Plaintiff KRW 424,000,000 in total as the construction cost of the instant case (i.e., KRW 10,000 equivalent to the value-added tax of KRW 414,00,000 for the construction cost).

E. On December 13, 2012, the Plaintiff issued and delivered to the Defendant an electronic tax invoice of KRW 100,000,000 (value-added tax 10,000,000) (value-added tax). On February 15, 2013, upon undergoing a tax investigation on the instant construction project, the Plaintiff issued a tax invoice of KRW 220,000 (value-added tax 22,00,000), the supply price of KRW 220,000 (value-added tax 22,00,000), and each tax invoice of KRW 94,00,000 (value-added tax 9,40,000,000) on June 30, 2012, and as a result of the tax investigation, the Plaintiff issued each of the instant tax invoices to the Defendant.