2. The costs of lawsuit are assessed against the plaintiffs.

A. The Plaintiffs are general taxable persons as drivers transporting special cargo, and the Defendant Company is a duty-free business entity with the purpose of collecting and transporting livestock excreta and liquid manure.

B. The Plaintiffs entered into a contract of carriage between the Defendant Company and the Defendant Company with the content that the livestock excreta, liquid manure, etc. produced at a farm designated by the Defendant Company should be paid according to the transport volume and the transport distance to the place designated by the Defendant Company.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1, 5, 9, Eul evidence No. 1, the purport of the whole pleadings

2. Determination as to the cause of action

A. The Defendant Company asserted that the Plaintiff Company paid KRW 102,914,97 (=277,270 KRW 27,537,727) on the aggregate of KRW 275,377,270, and value-added tax on KRW 277,727,70, which occurred from October 1, 2010 to April 30, 2013, while the Defendant Company paid KRW 302,914,97 for total transportation costs (=275,377,270 KRW 27,537,727), the Defendant Company did not separately pay KRW 27,537,727 by dividing the supply price and tax amount of Plaintiff A’s pure transportation costs in lieu of the Plaintiff’s tax invoice issuance duty.

In the case of Plaintiff B by the same method, the Defendant Company did not pay KRW 10 per cent of value-added tax on the aggregate of KRW 92,886,200, and KRW 10 per cent of value-added tax on the aggregate of KRW 92,288,620, and KRW 100 per cent of value-added tax on the aggregate of KRW 103,572,00,00, from August 1, 2010 to April 30, 2013, and KRW 10 per cent of value-added tax on KRW 10,357,200, in the case of Plaintiff C from June 11, 2012 to April 30, 2013.

Therefore, Defendant Company is obligated to pay Plaintiff A KRW 27,537,727, and KRW 9,288,620 to Plaintiff B, and KRW 10,357,200 to Plaintiff C, and delay damages for each of the said money.

B. Determination 1 provides that when an entrepreneur supplies goods or services, an amount equivalent to value-added tax should be collected from the person who receives the supply.