1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Defendants are married couple, and Defendant A is the owner of the land and its ground (hereinafter “instant building”). Defendant B registered the instant building with the trade name “D” and operates a restaurant.

B. Around February 7, 2016, the Defendants contracted the Plaintiff with the construction cost of KRW 330,000,000 for the construction work of the instant building (hereinafter “instant construction”).

Since then, the construction work added to the instant construction work has been changed to KRW 398,000.

C. The Defendants paid the Plaintiff KRW 369,900,000, totaling to the end of December 2016 ( KRW 195,000,000 on June 3, 2016; KRW 1,000,000 on August 18, 2016; KRW 20,000,000 on August 25, 2016; KRW 10,000 on September 13, 2016; KRW 3,000,000 on October 4, 2016; KRW 5,000,000 on October 24, 2016; KRW 132,50,000 on December 13, 2016; KRW 00,000,00 on October 13, 200; and KRW 300,030,00 on October 13, 2016;

On December 2016, the Plaintiff and the Defendants drafted a written agreement with respect to the instant construction works as follows:

(hereinafter referred to as the “instant agreement”) a case of agreement on the modification of the construction contract for the extension of D

1. Contract amount for the modified contract: Value-added tax shall be levied on the remainder of construction cost of 39,800,000 won (including value-added tax) after the modification of the contract, which includes the value-added tax, after the modification of the contract: 10% of the supply value after the modification of the contract; 28,100,000 won (39,000 won-369,90,000 won); and

3. The owner, who is the Defendants, is the contractor, is still unclear whether or not the value-added tax is refunded, and therefore agree as follows.

1) The value-added tax arising from the amendment of this contract shall be paid in full by the Defendants, and it shall be paid 39,800,000 won in full from the National Tax Service under the premise that the amount of the value-added tax shall be refundable in full. 2) Accordingly, the Defendants shall be paid in full upon the completion of the instant construction project.