부가가치세액 지급 청구
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Presumed facts
A. On the land of Seo-gu Daejeon Special Metropolitan City, Seo-gu (hereinafter “instant land”), the Plaintiff agreed to construct multi-household housing (hereinafter “multi-household housing”) and Class I neighborhood living facilities (hereinafter “instant commercial building”) and the instant commercial building (hereinafter “instant building”) and entered into a contract with the Plaintiff on August 7, 2015 for construction work (hereinafter “instant construction”). On October 1, 2015, the Plaintiff entered into a contract with KC Construction Co., Ltd. (hereinafter “K”) and the construction work cost of KRW 1 billion (including value added tax) and changed the construction cost to KRW 638,840,000,000.
B. On November 4, 2015, when the instant construction is underway, the Plaintiff concluded a sales contract with the Defendants to sell the instant land and the instant building at KRW 1.73 billion (including value-added tax) (hereinafter “instant sales contract”). The Plaintiff agreed to pay KRW 100 million at the time of the contract, and KRW 415 million on the lease deposit, and KRW 650 million from the buyer’s transfer of intermediate payment, KRW 328 million from the buyer’s transfer of intermediate payment, KRW 328 million from the buyer’s transfer of the name of the owner.”
C. At the time of the instant sales contract, the term of the instant construction work was 70.5%, and the Plaintiff paid 750 million won as the construction price to KC.
The Plaintiff and the Defendants calculated the value of the instant commercial building out of the said amount as KRW 379,215,860 (including value added tax 34,474,169) and the value of the housing portion as KRW 370,784,140.
The defendants are also liable to pay the remainder of the above consideration, excluding KRW 60,000,00,000, which is paid by the seller from among the above consideration to be paid by the seller under the agreement.
E. Meanwhile, the Plaintiff issued a tax invoice of KRW 379,215,860 (including value-added tax of KRW 34,474,169) with respect to the instant commercial part to the Defendants, and the value-added tax is the value-added tax.