1. The Defendant’s KRW 30,168,971 as well as its annual 6% from May 28, 2013 to May 15, 2014 to the Plaintiff.

1. Determination on the cause of the claim

A. In full view of the overall purport of the pleadings as to the statement No. 1 of the portion claiming balance of the construction project, the Plaintiff entered into a contract with the Defendant for “B construction” (hereinafter referred to as “instant construction contract”) with the amount of KRW 56,914,00 (value 51,740,000, value-added tax, value-added tax 5,174,000, value-added tax, value-added tax 5,174,00, and value-added tax when submitting data for purchase) on February 20, 2012, the Plaintiff entered into a contract with the Defendant on February 19, 2013.

(2) The Plaintiff performed the maintenance and management duties under the instant construction contract. The Plaintiff is obligated to pay the Plaintiff the remainder amount of KRW 30,840,021 under the instant construction contract (=56,914,000 -9,781,799 -10,000 on September 28, 2012, and KRW 292,180,000 on January 25, 2013, and KRW 6,000 on February 7, 2013, and KRW 6,00,000 on February 7, 2013, barring any other special circumstances. 2) Therefore, the Defendant is obligated to pay the Plaintiff the remainder amount of KRW 30,840,021 under the instant construction contract (i.e., KRW 56,914,00 on KRW 9,781,799 -10,000,000 on KRW 60,00).

B. Comprehensively taking account of the overall purport of the arguments in the statement in Gap evidence Nos. 4 and Eul evidence Nos. 21, the defendant demanded the plaintiff to submit additional purchase tax invoices in the process of implementing the instant construction contract. The plaintiff was issued a tax invoice of KRW 11,859,500 on April 9, 2012 and submitted it to the defendant. ② The plaintiff adjusted the total amount of value-added tax 1,185,950 won and pesticide price at that time with C Company, ③ the plaintiff remitted KRW 6 million to the defendant on April 7, 2012, and the defendant paid KRW 6 million to C Company on the same day. Upon full examination of the above facts, it is reasonable to deem that the agreement between the plaintiff and the defendant was made by the defendant to pay value-added tax at the price of value-added tax upon the issuance of the false tax invoice, and the plaintiff first bears the burden of value-added tax 1,185,150 won and other charges.