Of the judgment of the court of first instance, the part against the plaintiff corresponding to the order to pay below shall be revoked.

The defendants are the defendants.

1. The court's explanation on this part of the basic facts is identical to the corresponding part of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure Act

2. The parties' assertion

A. Plaintiff 1) The Plaintiff completed the instant construction work on March 30, 2017 in accordance with the instant contract.

B) In addition to the construction stipulated in the instant contract, the Plaintiff and the Defendants agreed to pay KRW 39,964,106 to the Plaintiff as additional construction cost, on the request of the Defendants, in addition to the construction stipulated in the instant contract. As such, the Plaintiff and the Defendants agreed to pay the value-added tax of 10% in the construction cost.

Since construction services for the commercial areas among the instant buildings are subject to value-added tax of KRW 6,020,000, the Defendants are obligated to pay the Plaintiff the said KRW 6,020,000 and the delay damages therefor.

In addition, even if the remaining construction services for the instant building are subject to value-added tax exemption, the Defendants agreed to pay the Plaintiff value-added tax including the value-added tax on the portion of the Plaintiff’s transaction. The Plaintiff paid the Plaintiff the value-added tax of KRW 39,471,761 with respect to the construction services for the actual subcontractor. As such, the Defendants are obligated to pay the Plaintiff the value-added tax equivalent to KRW 39,471,761 with respect to the said construction services. Accordingly, the Defendants are obliged to pay the Plaintiff the Plaintiff the value-added tax of KRW 1,135,45,867 with respect to the instant construction work cost of KRW 1,135,45,867 for the total construction cost of KRW 1,050,000 for the instant construction cost of KRW 39,964,106 for the additional construction cost of KRW 45,491,761 (=6,000 for the construction cost of KRW 39,471,500