1. The Defendant (Counterclaim Plaintiff) paid KRW 104,403,643 to the Plaintiff (Counterclaim Defendant) and its related amount from February 8, 2015 to March 29, 2017.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. On April 22, 2014, the Defendant drafted a subcontract agreement with the construction period as to the civil engineering works among the aforementioned new construction works, which was awarded a contract for the construction of a new apartment building in Suwon-dong, Busan-gu (hereinafter “new apartment building”) and the new construction works, from April 9, 2014 to May 25, 2014; and the contract price of KRW 291,255,700 (including value-added tax).

On October 8, 2014, the Plaintiff and the Defendant drafted an agreement on the participation in construction (civil engineering) works, which re-subcontracts to the Plaintiff from May 10, 2014 to November 30, 2014, with the amount of KRW 160,000,000 (excluding value-added tax) for the said construction works.

B. On September 3, 2014, the Defendant entered into a subcontract with regard to the new integrated construction (hereinafter referred to as “new construction”) and file construction among the aforementioned new construction works, with the period of construction from September 5, 2014 to November 3, 2014, the contract amount of which is KRW 473,000,000.

On October 8, 2014, the Plaintiff and the Defendant drafted an agreement on the participation in construction (civil engineering) works, which re-subcontracts to the Plaintiff as KRW 280,00,000 (excluding value-added tax) for the agreed period from September 5, 2014 to November 3, 2014.

C. Around January 2015, the Plaintiff completed the C-P construction work, and around February 7, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 25 and 27, the purport of the whole pleadings

2. The parties' assertion

A. Plaintiff 1) With respect to the wages of the Nuridong Construction Part A), the Ministry of Strategy and Finance was directly paid KRW 31,770,000 on November 5, 2014, and KRW 27,00,000 on December 10, 2014, from the new construction as the original office building.

However, since wage does not include value-added tax, 5,877,00 won of value-added tax shall be paid as wage.