1. Revocation of the first instance judgment.

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff is a company whose main business is tin construction business, and the Defendant is a company that engages in the investment, development, sale, and lease of real estate.

B. When the Defendant newly constructed a D apartment on the land outside Shi-si and three parcels, the Defendant contracted the construction of tin (hereinafter “instant construction”) to the Plaintiff.

C. On March 20, 2017, the Plaintiff and the Defendant agreed to the effect that “the remaining amount of the instant construction work is KRW 21 million (excluding value-added tax); the Defendant paid the Plaintiff KRW 4 million by March 21, 2017, and the remaining remaining amount shall be paid within five days after completion, and the Plaintiff shall commence construction work within five days after deposit of the said KRW 4 million from the Defendant, and complete all of the instant construction work by March 31, 2017.”

On April 3, 2017, the Defendant drafted a written confirmation to the Plaintiff on April 3, 2017 that “it promises to pay the unpaid amount and the additional construction cost of KRW 5.8 million within five days after completion.”

[Ground of recognition] Facts without dispute, entry of Gap evidence 6, 8, 9, 10, and the purport of the whole pleadings

2. Determination as to the legitimacy of the instant lawsuit

A. The gist of the parties’ assertion asserts that, as the Plaintiff completed the instant construction project contracted by the Defendant, the Defendant is obligated to pay to the Plaintiff the remainder amount of the construction cost of KRW 28.9 million due (i.e., value-added tax of KRW 21 million as of March 20, 2017; KRW 5.8 million as of April 3, 2017; and the additional construction cost of KRW 5.8 million based on the confirmation of April 3, 2017); and that the Plaintiff is obligated to pay damages for delay calculated at the rate of 15% per annum from July 2, 2017 to the date of full payment, which is five days after the date of completion of the instant D apartment, which is the payment deadline.

As to this, even if the Plaintiff’s construction cost was paid by the Defendant, the Defendant’s national taxes against the Plaintiff’s claim for the construction cost against the Defendant.