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(영문) 창원지방법원 2019.10.17 2019나52246

부가세청구

Text

1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The Defendant, under the trade name of “C”, is a person engaged in recycling business, such as scrap iron and scrap metal, and D is a person registered as a business operator of the “F” for the location of the Goban-gun E (hereinafter “former place of business of this case”) from October 28, 2005, and G was a person registered as a business operator of the “H” of the Goban-person located in the previous place of business of this case from November 10, 2010 to the previous place of business of this case.

B. Around 201, “H” in the name of G transferred the location of the establishment to G (hereinafter “the instant changed business establishment”) in the Haan-gun, Haan-nam (hereinafter “the instant changed business establishment”), and the Plaintiff, as D’s children, is registered as a business entity of “F,” which is a secondhand shop located in the instant changed business establishment from November 26, 2015 (hereinafter “instant changed business establishment”).

C. From January 2009, the Defendant began to receive supply of D’s name “F” and scrap metal and scrap metal (hereinafter “definite, etc.”). From January 2009, the Defendant traded with “H” and “F” in the name of G by not later than 2016.

On December 5, 2015, between the Plaintiff and the Defendant, KRW 3,210,735 (value 2,918,850 value-added tax 291,885 value-added tax), KRW 6,197,840 (value 5,63,440 value-added tax 5,63,400 value-added tax) on January 31, 2016, KRW 18,497,60 (value 16,816,60 value-added tax 1,681,60 won) on March 10, 2016, KRW 19,460, KRW 375 (value 17,69, KRW 500, value-added tax 19,50, KRW 1080, KRW 1085 (value-added tax) on June 30, 2016, KRW 19,508 (value-added tax 10,509)

E. On July 2015, the Defendant filed a lawsuit against the Plaintiff and D seeking payment of KRW 10,241,185 remaining after deducting the amount of goods and the value-added tax from the advance 20,000,000, which was remitted by the Defendant to the account under G name. The first instance court rendered a judgment dismissing the Defendant’s claim (Seoul District Court Branch Decision 2017Gau8736), but the appellate court rendered an appeal.