1. The Plaintiff (Counterclaim Defendant) paid KRW 85,328,867 to the Defendant (Counterclaim Plaintiff) and its amount from May 15, 2014 to September 26, 2014.

The principal lawsuit and counterclaim shall be judged together.

1. Circumstances leading to the dispute of this case;

A. On November 26, 2010, the Defendant was awarded a contract for the construction of a substation on the land surface of Gangdong-gu Seoul Electric Power Corporation and 3 lots.

B. Around December 2010, the Plaintiff and the Defendant entered into a contract with the Plaintiff stipulating that the construction period of the earth and sand (hereinafter “instant earth and sand”) during the said construction period from December 29, 2010 to July 20, 201 (i.e., the period of completion after the completion was changed to October 31, 201), and that the construction cost was KRW 264,000,000 (including value-added tax) to be subcontracted (hereinafter “instant earth and sand contract”).

In addition, on the same day as the Defendant, the Plaintiff entered into a contract with the Defendant, setting the construction period from January 12, 201 to July 31, 201 (i.e., the construction period was changed from January 31, 201 to July 31, 201) to the construction period of reinforced concrete (including value-added tax) among the construction works in the Bridge (hereinafter “instant reinforced concrete construction”; and (ii) the construction cost was KRW 143,00,000 (including value-added tax).

C. Since then, the Plaintiff completed the instant reinforced concrete construction, and the Defendant paid the Plaintiff KRW 290,845,000 in total as construction cost for the instant construction work.

[Basis] Grounds for Recognition: Facts without dispute, Gap evidence 1, 2, Eul evidence 11-2, Eul evidence 23-1 and Eul evidence 23-2, the purport of the whole pleadings

2. The parties' assertion

A. On November 30, 2011, the Plaintiff completed the remainder, excluding works equivalent to KRW 35,566,392, among the instant earth works.

Therefore, the Defendant is obligated to pay the Plaintiff value-added tax of KRW 224,876,968 [=204,43,608 won + KRW 240,000,000 - KRW 35,566,392]. Of them, the Defendant is obligated to pay the Plaintiff value-added tax of KRW 218,99,00 = (218,99,000) directly to the Plaintiff.