One reason is that if they don't consummate their marriage (have sex on their wedding night or at least asap after marrying) then it's like they never wed and can be used against the wife to humiliate her, and in some eras to legally annul and/or invalidate their marriage.
Another reason is that we'll, they are human ╮( ̄▽ ̄)╭ why can't they enjoy themselves even if it's fake. Sure it's possible to develop feelings when you get physically close to someone but not always the case (tho I do think their skin ship is a sure sign of these two developing feelings for each other)
Well love is an emotional point but physical too. There is no "possible" Love without mutual sex attraction, intellect attraction and character's attraction.
Them being open with this engage them to know each other way better than all those others manhwa main characters, they know if they can live together in all aspect.
This is what FL said when they were meeting at the restaurant after all. And I do think she is right on this ^^
how tf did they end up fucking each other when they keep going on and on about their marriage being contractual