1. Compulsory execution against the Plaintiff by the Busan High Court Decision 2017Na58567 decided August 30, 2018 is 36,535.

1. Basic facts

A. On May 14, 2014, the Plaintiff entered into a contract between the Plaintiff and the Defendant with the Defendant who runs a construction business on May 14, 2014, and the construction of a neighborhood living facility on the third floor above the ground of Busan Nam-gu Seoul metropolitan area (hereinafter “instant construction”).

) A contract under which the contract is to be made by setting up construction cost of KRW 415,00,000 (hereinafter “instant contract”).

(2) Around April 2015, the Defendant had suspended the instant construction work on the ground that the Plaintiff did not pay the construction cost and completed it on the spot. Since then, the Plaintiff directly performed the remaining construction work and received approval for the use of the instant building on July 1, 2015.

B. The Defendant filed a lawsuit against the Plaintiff for the payment of the construction cost as Busan District Court Branch Branch 2015Gahap1399, the Defendant also claimed KRW 36,536,600, which is the amount equivalent to the value-added tax, for the reason that the Plaintiff and the Defendant did not have any explicit or implied agreement as to the burden of value-added tax,” and the Defendant’s claim for value-added tax is not accepted on the ground that “the Plaintiff and the Defendant did not have any express or implied agreement as to the burden of value-added tax,” the Defendant’s claim for value-added tax of KRW 415,00,000 calculated according to the agreed interest rate as to KRW 356,352,760, Oct. 20, 2017, the Defendant only recognized the claim for the unpaid portion of KRW 356,986,50, and the Defendant’s annual payment of the construction cost from July 31, 2015 to KRW 15,000.

3. Both parties appeal against the above judgment. Busan High Court, the appellate court, dismissed the Plaintiff's appeal on August 30, 2018, and in light of the explicit contents of this contract, the value-added tax is separate from the contract amount of the Plaintiff and the Defendant.