1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. A. On February 20, 2013, the Plaintiff (Uho Construction Co., Ltd.) and the Defendant concluded a joint management agreement with the Plaintiff (hereinafter “instant agreement”) that, around 2009, jointly ordered construction works for the local sewage culvert maintenance project (hereinafter “instant construction works”), the Defendant would be the representative of the instant construction works, on condition that the Defendant will perform the instant construction works, on the other hand, the Plaintiff and the Defendant’s responsibility and authority, distribution of progress payment, accounting management, etc. (hereinafter “instant agreement”).

B. The content of the instant agreement pertaining to the instant case is as follows.

Article 6 (Accounting)

1. The accounting of the cost of construction works following the occurrence of the cost of construction works shall be settled when the Defendant receives from each trading party all evidence related to the cost of construction works, by classifying the cost of construction works into each item of account, and the cost of construction works shall be adjusted to the Plaintiff by October of the following month, along with the cost of construction works by item of account.

2. Accounting and tax treatment shall be dealt with by close consultation among the persons in charge of each company, and the tax issues shall be responsible for each company.

C. From November 2008 to April 2013, the Defendant sent to the Plaintiff a letter claiming construction cost settlement along with the tax invoice for the original cost allotment (the document in the title, “1.0 billion won per month’s total input price,” which is classified into items of account total sum per month, monthly input amount per month, and total input amount added up until the month in the previous month, and calculated an amount according to the share ratio of the original and the Defendant. The “cost description by item” is classified into tax portion, receipts, and value-added tax for each item of account, and calculated an amount according to the share ratio of the original and the Defendant’s owner). (2) The original cost allocation claim, ③ the tax invoice for the original cost portion, and the official document claiming construction cost settlement to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 3 and 4 (including each number), and the purport of the whole pleadings

2. The cause of the action.