1. The Defendant (Counterclaim Plaintiff) paid KRW 30,900,000 to the Plaintiff (Counterclaim Defendant) and its related amount from August 30, 2016 to October 11, 2018.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. On May 24, 2016, the Plaintiff concluded a construction contract with the Defendant on May 24, 2016, setting the construction cost as 300 million won (excluding value-added tax) for the new construction work of the D Ground

(hereinafter “instant construction contract”). B.

B. After the Plaintiff completed the instant construction project, the Plaintiff and the Defendant settled the construction cost of KRW 390 million, excluding value-added tax, and treated the said price as paid in full.

[Ground of recognition] A without dispute, entry of evidence No. 1, purport of the whole pleadings

2. Determination as to the claim on the principal lawsuit

A. The gist of the parties’ assertion 1) The Defendant is obligated to pay the Plaintiff the value-added tax of KRW 30,900,000 of the construction cost of the instant case and KRW 4,400,000 for additional construction cost of the disabled facilities not included in the instant construction contract. 2) The Defendant issued a tax invoice at the latest to the Plaintiff for losses incurred by the Defendant without being refunded value-added tax and thus, was not obliged

B. Determination 1) The Defendant is obligated to pay the Plaintiff value-added tax of KRW 30,900,000 of the construction cost of this case (i.e., the construction cost of KRW 39 billion) x 10%, on the grounds that the instant construction contract provides that the Defendant shall separately pay the value-added tax to the Plaintiff.

In the event that the contractor fails to pay the amount of value-added tax while paying part of the construction cost to the contractor, even if the contractor failed to receive value-added tax due to the contractor's failure to receive the value-added tax and the contractor's failure to receive the input tax deduction, it is not due to the fault of the contractor who did not issue the tax invoice.