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(영문) 대구지방법원서부지원 2016.04.28 2015가단19630

부당이득금반환

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1. The plaintiff's claim is dismissed.

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

Reasons

1. The Plaintiff asserted that the Plaintiff requested the Defendant to reduce the tax burden and issue the processed tax invoice to the Defendant, and that the Plaintiff issued three tax invoices of KRW 17,270,00 as of March 31, 2015, KRW 15,400,00 as of April 30, 2015, KRW 22,330,00 as of May 30, 2015, and KRW 55,000 as of KRW 55,00,00 as of KRW 55,00,000, and agreed to receive a return of the said money from the Defendant. The Defendant returned only KRW 25,5,000 as of June 27, 2015, and did not return the remaining KRW 30 million.

Therefore, the Defendant is obligated to pay to the Plaintiff the amount of 30 million won (=50 million won - 25 million won) and damages for delay.

2. According to the evidence evidence Nos. 1 and 2, it is recognized that: (a) the Defendant was a supplier; (b) the Plaintiff was a person to whom the Plaintiff was supplied; and (c) the amount of KRW 17,270,00 as of March 31, 2015; (d) KRW 15,40,000 as of April 30, 2015; and (e) KRW 22,330,00 as of May 30, 2015; and (e) KRW 55,00,00 as of KRW 3,00 as of May 30, 2015; and (e) the Plaintiff remitted the amount of KRW 6 million to the Defendant on April 20, 2015; and (e) KRW 4,9 million as of June 23, 2015.

However, in this case where there is no evidence to deem that the Defendant, the nominal issuer of the tax invoice, merely issued a processed tax invoice without any real transaction, the said tax invoice was a real transaction as indicated therein, and it is difficult to recognize that the evidence submitted by the Plaintiff alone reversed the presumption and that the Defendant issued a false tax invoice without any actual supply of goods.

Therefore, we cannot accept the plaintiff's above argument.

3. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.