1. The plaintiff's claim is dismissed.

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

1. Around January 201, the Plaintiff was awarded a contract with the Defendant for the instant construction work (Sacheon-si and 1 parcel D construction work) from the Defendant, and completed the construction work around the end of April 2012.

The parts relating to the payment of the construction cost under the construction contract (A) shall be as follows:

Article 2 (Establishment of Work Execution) The plaintiff shall perform the foundation and internal finishing work, civil engineering and all other works desired by the defendant.

The total construction cost shall be KRW 1,850,000 (excluding value-added tax), and the construction cost shall be paid to the Plaintiff, including the amount of civil engineering works, septic tanks and heat exchange works, as follows:

The down payment: The intermediate payment of KRW 582,00,000 (50,000): the intermediate payment of KRW 50,000 (50%): KRW 20,000,000 among the claim for the construction payment, the Plaintiff transferred KRW 249,30,000 out of the claim for the construction payment to E on November 20, 2012.

[Reasons for Recognition] Unsatisfy, Gap 1, Eul 11, the purport of the whole pleadings

2. Determination

A. The Plaintiff asserts that the part of value-added tax on the agreed construction cost (i.e., value-added tax of KRW 1,850,000) is KRW 2,035,00,000 (value-added tax of KRW 185,00,000) since the Defendant separately pays value-added tax. The Defendant made a verbal agreement that does not separately pay value-added tax, and the Defendant asserts that the agreed construction cost is KRW 1,850,00,000. Although the written agreement (A) states that “value-added tax separate” is “value-added tax,” the agreement is deemed to have been concluded that the contract price is KRW 1,850,000,00, and value-added tax is not separately paid in light of the following circumstances: (i) there are several contracts signed on January 17, 201; and (ii) there are different parts of the contract price stipulated in each of the contracts (value-added tax of KRW 1,850,00,00,000.