1. Of the judgment of the court of first instance, the part concerning the counterclaim, including the counterclaim claim extended by this court, is as follows.

1. Basic facts

A. The plaintiff is a company established for the purpose of the steel structure construction business, etc., and the defendant is a company established for the purpose of manufacturing industrial machinery.

B. On June 10, 2015, the Defendant was awarded a contract for the manufacture and installation of a consortium with the fixed-day machinery Co., Ltd. (hereinafter “fixed-day machinery”) at KRW 550,00,000 for the construction cost (excluding value-added tax).

The defendant for the same year

6. 30. The Plaintiff’s production of a consortium structure and the part of a paint construction among the above construction works from June 29, 2015 to the Plaintiff.

7. By 20, up to 20.20, a subcontract was set at two million won per ton of the manufacturing cost structure (excluding value-added tax) (hereinafter the above subcontract was referred to as the “instant contract,” and the products produced therefrom were paid KRW 20 million as advance payment.

C. At the time of the conclusion of the instant contract, the Defendant provided the Plaintiff with the production drawings necessary for the production of the consortium structure. The Plaintiff and the Defendant’s working-level personnel held several meetings to revise and modify the details of the said production drawings.

around August 5, 2015, the Defendant completed the manufacturing of the instant consortium structure, and at that time delivered the said structure to the Plaintiff.

[Reasons for Recognition] Facts without dispute, Gap 1 through 3, Eul 7 (including virtual number), 8 and 11, the purport of the whole pleadings

2. Determination on the main claim

A. The gist of the Plaintiff’s assertion is that the final settlement cost under the instant contract is KRW 41,643,90 (i.e., production cost of KRW 37,529,400, KRW 464,500, KRW 464,500, and additional work cost of KRW 2,250,000, KRW 1,400. As such, the Defendant is obliged to add value-added tax to the Plaintiff and pay the remainder of KRW 25,808,290 (i.e., KRW 41,643,90 x 1.1 - 20,000) and damages for delay.

B. The above facts of determination and the purport of Gap evidence No. 4 added to the whole purport of the pleadings.