부가가치세부과처분취소
The plaintiff's primary and conjunctive claims are all dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company that operates the construction and operation of solar power generation facilities.
B. On August 1, 2014, the Plaintiff entered into a construction contract with Es Energy Co., Ltd. (hereinafter “Es Energy”) on a construction agreement with the content that Es Energy constructs solar power generation facilities (total power generation capacity 2,865.9k) comprised of the Plaintiff’s respective solar power generation facilities (hereinafter “instant contract”).
The main contents of the instant contract are as follows.
- - Sound
1. Construction name: Construction of a solar-powered power plant system (2,865.9kw);
2. Contract amount of 5,674,482,00 won (excluding value-added tax);
3. Period: From August 1, 2014 to February 28, 2015;
6. Terms and conditions of payment: Cash payments under Article 6 (Inspection and Delivery) (1) of the General Conditions of a contract for payment in cash by the end of the following month after the last inspection date. The plaintiff shall conduct the inspection upon a written request for the inspection of completed portion or the final inspection from Es energy, and shall notify the results of the inspection in writing to Es energy within 15 days unless there is good cause.
When there is no notification of the inspection result from the plaintiff within 15 days without justifiable grounds, the Es Energy shall be deemed to have passed the relevant inspection.
(5) A completed portion, if passed an inspection, shall be deemed delivered from E.S. energy to the Plaintiff, and the Plaintiff shall immediately issue the certificate of acceptance of the relevant portion to E.S. energy.
C. Pursuant to the instant contract, Es. Energy installed solar power generation facilities at the Plaintiff’s port, Pyeongtaek workplace, Incheon workplace, and Siljin workplace (hereinafter “Posiwon power generation facilities”), “Magwon power generation facilities,” “ Mancheon power generation facilities,” and “Siljin power generation facilities,” respectively, at the location of the Plaintiff’s workplace where each of the above power generation facilities is installed.