부가세
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. On November 2012, the Defendant purchased three bus A, B, and C chartered buses under the name of the Plaintiff (hereinafter “each of the instant vehicles”). On December 31, 2012, the Plaintiff issued an electronic tax invoice (hereinafter “instant tax invoice”) with the supply price of KRW 190,909,09,090, the tax amount of KRW 1990,910, and the total amount of KRW 210,000,000 (hereinafter “instant tax invoice”) to the Defendant.
[Ground of recognition] Unsatisfy, entry of Gap evidence 1, purport of whole pleadings
2. Determination as to the cause of action
A. On December 31, 2012, the Plaintiff and the Defendant agreed to pay to the Plaintiff KRW 19,090,910, which the Defendant would be entitled to refund with respect to each of the instant vehicles on the same day, and the Plaintiff issued the instant tax invoice to the Defendant on the same day, and the Defendant is obligated to pay the said amount to the Plaintiff.
B. In light of the reasoning of the judgment, it is difficult to believe that D’s testimony as shown in the Plaintiff’s argument is not reliable, and the written evidence Nos. 1 and 2 alone is insufficient to acknowledge that the Plaintiff and the Defendant entered into an agreement on the refund of value-added taxes, and there is no other evidence to acknowledge it.
Rather, the above basic facts and Gap evidence Nos. 4, 5, 6, Eul evidence Nos. 1, 2, 3, and 5 (including each number), and the testimony of the witness E of the first instance trial, are comprehensively considered as follows: ① each of the instant vehicles was released from Hyundai Automobile Co., Ltd. at KRW 12,6240,00 per 1,000,000 per 1,000 on September 201; ② the Defendant obtained a loan of KRW 36,00,000 from the Central Credit Cooperative on November 30, 2012, and paid the above amount to the F-based General Installment Finance Co., Ltd. (hereinafter “F”), and thereafter, on December 20, 2012, the amount of claims established with respect to each of the instant vehicles A and B at KRW 290,900,000,000 per 1,500,000 won per 1,000 won per joint mortgagee and mortgage.