[약정금][공1999.12.15.(96),2497]
[1] Whether a business operator has a private right to directly collect an amount equivalent to value-added tax from a person who receives a supply based on Article 15 of the Value-Added Tax Act
[2] In a case where there is a separate agreement on the burden of value-added tax between the parties to the transaction, whether a business operator can directly claim the amount equivalent to the value-added tax against the person receiving the supply (affirmative), and
[1] Article 15 of the Value-Added Tax Act provides that when an entrepreneur supplies goods or services, an amount equivalent to the value-added tax shall be collected from the person who receives the goods or services, merely declares that an amount equivalent to the value-added tax collected by an entrepreneur should be transferred in sequence to the person who receives the goods or services, and ultimately, the entrepreneur has no judicial right to directly collect the amount equivalent to the value-added
[2] Where there is a separate agreement between the parties to a transaction to bear the value-added tax, an entrepreneur may directly claim a person who receives the supply pursuant to the agreement to pay the amount equivalent to the value-added tax, and the said agreement as to the burden of value-added tax is not necessarily required at the time of the supply of goods or services, but is valid at the time of the supply, and it may be done in an implied form
[1] Article 15 of the Value-Added Tax Act / [2] Article 105 of the Civil Act, Article 15 of the Value-Added Tax Act
[1] Supreme Court Decision 82Da500 Decided March 27, 1984 (Gong1984, 691), Supreme Court Decision 90Nu10209 Decided April 23, 1991 (Gong1991, 1539), Supreme Court Decision 93Da13780 Decided August 13, 1993 (Gong1993Ha, 2422), Supreme Court Decision 96Da40677, 40684 Decided April 25, 1997 (Gong197Sang, 15Da49738 Decided December 6, 196) (Gong197, 190) / [2] Supreme Court Decision 95Da49738 decided March 28, 197 (Gong1997, 199)
Thai Trade Co., Ltd. (Law Firm Shin & Kim, Attorney Park Jong-chul, Counsel for the plaintiff-appellant)
Defendant (Law Firm Squa, Attorneys Park Ho-dong et al., Counsel for the defendant-appellant)
Seoul High Court Decision 98Na50649 delivered on May 19, 1999
The appeal is dismissed. The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
Article 15 of the Value-Added Tax Act provides that when an entrepreneur supplies goods or services, an amount equivalent to the value-added tax shall be collected from the person who receives the goods or services, merely declares that the entrepreneur will ultimately bear the amount equivalent to the value-added tax collected from the person who receives the goods or services in turn, and thus, the entrepreneur has no private right to directly collect the amount equivalent to the value-added tax from the person who receives the goods or services based on the above provision (see, e.g., Supreme Court Decisions 82Meu500, Mar. 27, 1984; 93Da13780, Aug. 13, 1993; 96Da4067, 40684, Apr. 25, 197; 96Da40684, Mar. 28, 197; 2009Da4897, Apr. 4, 209).
Examining the reasoning of the judgment below in light of the records and the above legal principles, the court below acknowledged facts as stated in its judgment after compiling the evidence adopted in its judgment, and accepted the plaintiff's claim of this case by considering that there was an implied agreement between the plaintiff and the defendant to bear the value-added tax, and there is no violation of the rules of evidence, or any violation of the rules of evidence, or failing to exhaust all necessary deliberations as to the process of preparation of a disposition document, etc., and there is no violation of the legal principles as to the value-added tax obligor, nor violation of the reasoning
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the defendant who is the appellant. It is so decided as per Disposition by the assent of all participating Justices.
Justices Cho Cho-Un (Presiding Justice)