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서울고등법원 2018.02.09 2016나2084963

손해배상(기)

Text

1. The plaintiff's appeal and the additional selective claims filed by this court are all dismissed.

2. After an appeal is filed.

Reasons

1. The reasoning of the judgment of the court of first instance concerning the instant case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of “decision on the claim for damages due to a violation of the Punishment of Tax Evaders Act 4.” following the first tenth sentence of the judgment of the court of first instance, and thus, it is acceptable as it is in accordance with the main sentence of Article 420

4. Judgment on the claim for damages due to the violation of the Punishment of Tax Evaders Act

A. The summary of the cause of the claim C violates Article 10(2) and (3) of the Punishment of Tax Evaders Act by obtaining a false tax invoice from the Plaintiff due to the instant processing circular transaction, or by allowing the Plaintiff to issue or issue a tax invoice without being supplied with goods or services.

The defendant is not only involved in the act of violation of the Punishment of Tax Offenses C, but also the act of violation of the Punishment of Tax Offenses Act even though the defendant was aware that it was a transaction to put the processed circulation transaction in this case.

The defendant is obligated to pay to the plaintiff KRW 210,000,000, which is part of the damage suffered by the plaintiff in violation of the Punishment of Tax Evaders Act, and delay damages therefor.

B. Determination 1 on the defense of the Defendant’s assertion 1) The Plaintiff’s previous claim and the additional claim added by this court are not identical to the basic claim, and is unlawful as it is for delay of the lawsuit. 2) The Plaintiff’s previous claim is unlawful as it was for the Defendant’s participation in the processing cycle transaction by C, and the Plaintiff is a claim for damages arising from the issuance of a tax invoice related to the above processing cycle transaction. The selective claim added by this court is a claim for damages arising from the issuance of a tax invoice related to the above processing cycle transaction. Both claims are all based on the processing cycle transaction of C, and thus are identical to the claim as to the same facts of life or economic interest).