1. All appeals filed by the plaintiffs and incidental appeals filed by the defendant against Gap corporation A are dismissed.

2. The appeal shall be filed.

1. Basic facts

A. The Defendant, along with D, entered into a contract for construction works with the Plaintiff Company A (hereinafter “A”) on October 20, 2015.

B) The Class II neighborhood living facilities (the Manufacturing Facility; hereinafter referred to as the “One Building”) located in one parcel, F in the Seocho-gu, Changwon-si, Changwon-si, and one parcel.

2) The construction project newly constructed (hereinafter referred to as “instant construction project”)

(2) On February 3, 2016, with respect to construction cost of KRW 175 million (excluding value-added tax), the construction period from October 20, 2015 to November 30, 2015, and the contract was concluded with respect to the building of this case. (2) The approval for use of the building of this case was made on February 3, 2016, and the Plaintiff A paid KRW 2.7 million, including the construction cost of the first construction and the additional construction cost of KRW 32 million to the Defendant, plus KRW 2.7 million, plus KRW 2.7 billion, plus value-added tax of KRW 2.77 million, and the unpaid construction cost is KRW 79,700,000.

B. The Defendant, along with D, entered into a contract for construction works with the Plaintiff Company B (hereinafter “B”) on October 27, 2015.

B) Class I neighborhood living facilities (retail stores; hereinafter referred to as “instant building”) located in Gangseo-gu Busan Metropolitan Government.

2) As to the construction of a new construction project (hereinafter referred to as “instant second construction project”)

(2) As to the construction cost of the instant building, the construction period of KRW 286 million (excluding value-added tax), from October 29, 2015 to December 30, 2015, and the contract was concluded with respect to the instant building. (2) The use of the instant building was approved on February 4, 2016. Plaintiff B paid to the Defendant KRW 360,34,000,000, plus KRW 334,400,000,000,000 for value-added tax, plus KRW 33,44,00,000,000,000 for value-added tax, and the unpaid construction cost is KRW 74,90,90,09,091.

C. On November 30, 2015, the Defendant entered into a contract for construction works with the Plaintiff C, along with D, Class II neighborhood living facilities (manufacturing facility; hereinafter “the third building of this case”) located in J in J in J in Chang-gu, Changwon-si, Changwon-si on November 30, 2015.

c) new construction works (hereinafter referred to as “new construction works”).