1. The Defendant’s KRW 36,505,667 as well as 5% per annum from July 26, 2017 to October 16, 2018, respectively, to the Plaintiff.

1. Basic facts

A. On April 3, 2017, the Plaintiff and the Defendant concluded an agreement on the execution of construction works of reinforced concrete construction (hereinafter referred to as “instant construction”) with respect to the construction cost of KRW 1,260,000,000 (value-added tax is separate) among the construction works of reinforced concrete construction (hereinafter “instant construction”).

B. On June 20, 2017, while the Plaintiff was running the instant construction project, the Defendant requested the rescission of the construction project. Under the agreement between the Plaintiff and the Defendant, the Plaintiff and the Defendant adjusted the instant construction project into KRW 401,562,331 (i.e., value-added tax of KRW 365,056,664, value-added tax of KRW 36,505,667).

C. Accordingly, the Plaintiff issued each tax invoice of KRW 60,895,686 as of June 16, 2017 (i.e., value-added tax of KRW 55,359,714, value-added tax of KRW 55,535,97,972), KRW 171,013,70 as of June 23, 2017 (i.e., value-added tax of KRW 155,46,700 as of KRW 15,46,70 as of June 27, 2017), and KRW 169,652,945 as of June 27, 2017 (i.e., value-added tax of KRW 154,229,950 as value-added tax of KRW 15,422,995).

The Defendant paid KRW 210,826,714 on June 23, 2017, and KRW 154,229,950 on July 3, 2017 to the Plaintiff, respectively, and paid KRW 365,056,664 on July 3, 2017 to the Plaintiff.

(limited to the amount equivalent to the supply value, and the value-added tax has not been paid.

However, on August 25, 2017, the Plaintiff is above C.

The revised electronic tax invoices were issued to the effect that all the tax invoices issued as described in the subsection are revoked.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 4, Eul evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Determination on the claim for value-added tax of KRW 36,505,667

A. The fact that the Defendant agreed to pay value-added tax amounting to KRW 36,505,667 to the Plaintiff is not disputed between the parties or acknowledged by the aforementioned evidence.

However, the defendant asserts that since the plaintiff issued revised tax invoices, there is no reason to pay the cancelled value-added tax to the plaintiff.

B. As seen earlier, the Defendant.