Defendants jointly and severally liable to the Plaintiff for KRW 312,00,000, and Defendant B with respect thereto from December 10, 2019, and Defendant C with respect to the same.

1. Basic facts

A. On June 23, 2016, the Plaintiff agreed with Defendant B to reduce the construction cost of KRW 577,000,000 (excluding value-added tax) around July 2016, as the Plaintiff was awarded a contract for the construction work of the D shop in Busan-dong, Dong-gu, Busan-gu, to KRW 577,00,000 (excluding value-added tax).

B. From July 26, 2016, the Plaintiff began with Nonparty E Co., Ltd. (hereinafter “E”) and completed the said construction work around May 2017, starting with the construction work described in the foregoing paragraph (a) (hereinafter “instant construction work”).

(c)

The Defendants, as co-owner of the instant building, both husband and wife interest, and the building of six-story (hereinafter “instant building”) the Plaintiff completed construction, completed the registration of preservation of ownership on May 12, 2017, with the approval of use on the instant building on May 12, 2017, and completed the registration of preservation of ownership on May 26, 2017.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 3, and 51, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff entered into a contract on the instant construction project with the Defendants, while entering into the said contract with the Plaintiff, the Aggregate Construction Corporation shall take charge of E, metal and water storage works, respectively, and the Plaintiff shall receive construction cost of KRW 400,000,000, and the Plaintiff shall receive KRW 167,000,000 ( separate value-added tax).

Since then, among the instant construction projects, the Plaintiff constructed the 6th floor office of the instant building at the request of the Defendants, and completed the instant building around May 2017, agreed between the Defendants and the Defendants on the total amount of KRW 320,000,000 ( separate value-added tax).

Nevertheless, the Defendants paid only KRW 475,000,000 in total to the Plaintiff and E (=35,000,000 directly paid to the Plaintiff).

Therefore, the Defendants are exempt from the assessment of value-added tax, since the Plaintiff’s construction cost of KRW 312,00,000 (i.e., KRW 787,000,000,000 for the Plaintiff’s construction cost of KRW 50,000 for the Plaintiff’s construction cost of KRW 400,000 for the Plaintiff’s construction cost of KRW 787,00