1. The defendant's appeal is dismissed.

2. Costs of appeal are borne by the Defendant.

3. The judgment of the court of first instance is subject to Paragraph (1).

1. Facts of recognition;

A. The Plaintiff is a company engaged in the main household and the general household manufacturing business, etc. in Youngcheon-si, the Defendant is a company engaged in lending, commercial building, housing construction business, etc. in Chang-gu, Chang-si.

B. Around March 2015, the Plaintiff was awarded a contract with the Defendant for the supply and installation of a main household, a built-in house, and a new house (hereinafter “instant construction”) at the construction site of the construction site of the construction site of the construction site of the construction site of the construction site of the construction site of the construction site of the Jingu-si, Jinwon-si (hereinafter “instant construction”) and completed the instant construction work on or around June

C. On June 30, 2015, the Plaintiff issued a tax invoice of KRW 100 million for the instant construction cost (excluding value-added tax) to the Defendant.

On August 27, 2015, the Defendant paid KRW 35 million out of the construction price of the instant case to the Plaintiff.

E. On September 4, 2015, the Plaintiff transferred KRW 16,372,400 of the instant construction cost claim to the Bank Holdings Co., Ltd. and notified the Defendant thereof.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 2, part of witness C of this court, the purport of the whole pleadings

2. The Plaintiff’s cause of the Plaintiff’s claim asserts that the instant construction cost is KRW 100 million (excluding value-added tax); ① received KRW 35 million from the Defendant on August 27, 2015; ② there was an agreement between the Plaintiff, the Defendant, and the Bank Holdings that the Plaintiff shall directly pay KRW 16,327,40 to the Bank Holdings Co., Ltd.; and thus, the Defendant is obliged to pay the Plaintiff the construction cost of KRW 48,627,600 (= KRW 100 million – KRW 35 million - KRW 16,327,400) and the delay damages therefrom.

3. Determination on the cause of the claim

A. According to the facts and the purport of the entire arguments as seen earlier, the instant construction cost will be KRW 100 million (excluding value-added tax). 2) As to this, the Defendant asserted that the instant construction cost is KRW 150 million (including value-added tax).

The defendant's argument is consistent.