1. The judgment of the court of first instance is modified as follows.

The plaintiff, the defendant A, B, and the corporation.

1. The court of first instance cited in the judgment: (a) the value-added tax corresponding to the input tax amount of the portion not related to the Plaintiff’s business among the business supplying the apartment section of this case (the portion of 64 households with an exclusive residential area exceeding 85 square meters) can be deducted from the output tax amount or refundable from the output tax amount; (b) the value-added tax corresponding to the portion related to the exempted business (the portion of 639 households with an exclusive residential area not exceeding 85 square meters) shall be deducted from the amount of output tax in lieu of defect repairs in lieu of the amount of output tax; (c) the value-added tax corresponding to the portion related to the exempted business (the portion of 639 households with an exclusive residential area not exceeding 85 square meters) shall not be deducted from the amount of output tax or refundable

(The guarantee amount shall not be borne by the guaranteed debt within the limit of the amount applied by the limitation of liability to the defendant contractor. The plaintiff's appeal pointing this out has merit.

Meanwhile, the grounds for appeal by Defendant B is not significantly different from the allegations in the first instance court, and the fact-finding and judgment on the corresponding portion of the first instance court are deemed legitimate in light of the evidence duly adopted and examined by the court of first instance.

Therefore, the court's explanation on the instant case is identical to the reasoning of the judgment of the first instance, except where part of the judgment of the first instance is written as follows, reflecting the above matters, and thus, it is acceptable to accept it as it is by the main text of Article 420 of the Civil Procedure Act.

[Supplementary part] D& 10 of the first instance judgment's 4th 10th 10th 4th 10th 206, Defendant D&C's Financial Cooperative.

8th 13th 10th 13th 8th 1st 1st 1st 1st 1st 1st 1st 1st 1st 2

Of the judgment of the first instance court, 5 to 6.