1. The Defendant: (a) KRW 21,741,745 for the Plaintiff and 6% per annum from October 19, 2018 to October 16, 2019; and (b) for the Plaintiff.

1. Basic facts

A. On May 20, 2017, the Plaintiff and the Defendant entered into a subcontract between the Plaintiff and the Defendant (hereinafter “instant subcontract”). As to the supply value of the Michuhol, sculptures, and waterproof construction among the “E business and new construction works for neighborhood living facilities” contracted by the Defendant from D Co., Ltd., the Plaintiff agreed to KRW 140 million for supply value and KRW 140 million for value-added tax, and KRW 154 million for value-added tax amounting to KRW 14 million for value-added tax (hereinafter “instant subcontract”).

(2) On May 20, 2017, the Plaintiff entered into a subcontract (hereinafter “instant G subcontract”) with the Defendant, which set forth KRW 135 million as to the supply value of the unused, sculptures, and waterproof construction among the “G business and new construction works for neighborhood living facilities,” which the Defendant received from F Co., Ltd., as the Defendant, as the aggregate contract amounting to KRW 148,50,000,000 for value-added tax amounting to KRW 135,500,000 (hereinafter “instant G subcontract”).

3) On May 20, 2017, the Plaintiff entered into a subcontract (hereinafter “instant subcontract”) with the Defendant, which provides for supply value of the Michuhol, sculptures, and waterproof construction among the “I’s business and new construction of neighborhood living facilities,” which the Defendant contracted by H, KRW 125 million, value-added tax amounting to KRW 137,500,000,000,000,000,000 won (hereinafter “instant subcontract”), and each of the said subcontracts is “each of the instant subcontract”.

4) Ultimately, the sum of the supply values under each of the instant subcontract agreements (i.e., KRW 135 million) was KRW 400 million (i.e., KRW 125 million), and the aggregate of value-added taxes was KRW 40 million (i.e., KRW 14 million (= KRW 13.5 million).

B. However, from June 2017 to December 2017, the Plaintiff issued a tax invoice related to each of the instant subcontracting agreements (hereinafter “instant tax invoice”) with the Plaintiff as the person to whom the Defendant was supplied. The value of supply was the total of KRW 143,00,000, and value-added tax was the total of KRW 14,300,000, and the amount of value-added tax was the total of KRW 14,30,000, and is specified specifically in each of the instant subcontract agreements.