공사대금
1. Of the judgment of the court of first instance, the part against the defendant in excess of the amount ordered to be paid below shall be cancelled.
1. Basic facts
A. The Plaintiff is a person who manufactures Aluminum windows, etc. with the trade name “B”.
On May 2014, the Defendant is a construction company that received a contract for construction cost of KRW 1,346,370,497 from the Office of Education for Portal Education for KRW 1,346,370,497.
B. On December 7, 2015, the Defendant’s trade name was gradually changed from “S. S. S. S.” to “S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. S. Co., May 25, 2016
C. At the time of May 16, 2014, the Defendant entered into a contract for the execution of the responsibility of the head of the field office (hereinafter “instant contract for the execution of responsibility”) with D, who was the head of the site office, to the effect that D, as the head of the site office, is responsible for the instant extended construction works within the construction amount and the said construction is completed.
At the time, the construction period was from May 12, 2014 to January 6, 2015, and the cost of the responsible construction was set at KRW 1 billion.
Around July 2014, D entered into a contract for construction (hereinafter “instant construction contract”) with the Plaintiff, under the instant contract for the construction of the instant extension project, with the content that D awards the contract to the Plaintiff among the instant extension projects (hereinafter “instant construction project”). The Plaintiff completed the instant construction project from around that time to January 2015.
E. Meanwhile, on July 10, 2014, the Plaintiff, with respect to the instant construction project, prepared and shown the first estimate of KRW 41,983,00 (excluding value-added tax) in total, and agreed to reduce the said construction cost to KRW 38,00,000 (excluding value-added tax) through consultation with D on July 12, 2014.
Accordingly, on July 31, 2014, the Plaintiff issued a tax invoice of KRW 41,800,000 (i.e., value of value of KRW 38,000,000, value-added tax of KRW 38,800,000).
F. In addition, on December 12, 2014, the Plaintiff calculated a value-added tax of KRW 18,463,000 in total with respect to the instant construction project.