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(영문) 서울중앙지방법원 2015.05.01 2014가합53221

물품대금

Text

1. The Plaintiff; Defendant B, from September 26, 2014, as to KRW 189,850,983; Defendant C, D, and E, respectively; and each of the said money. < Amended by Presidential Decree No. 25089, Sep. 26, 2014>

Reasons

In fact, the Plaintiff is a corporation that engages in lighting fixtures, electricity materials wholesale and retail business, and the networkF is a person who engages in wholesale and retail business of electric machinery and appliances with the trade name of G until September 22, 2011.

The Plaintiff supplied electric equipment to G from October 31, 2009 to September 24, 201, which was around the time of the death of the networkF, and issued a tax invoice of KRW 510,817,736 (including surtax) in total as follows:

발행일자 발행액 부가세 포함액 발행일자 발행액 부가세 포함액 2009-10-31 16,040,850원 17,644,935원 2010-12-25 23,175,480원 25,493,028원 2009-11-30 27,106,150원 29,816,765원 2011-01-25 21,259,350원 23,385,285원 2009-12-31 14,850,000원 16,335,000원 2011-02-25 16,487,600원 18,136,360원 2010-04-30 22,570,120원 24,827,132원 2011-03-25 27,082,050원 29,790,255원 2010-05-31 28,729,480원 31,602,428원 2011-04-25 26,820,370원 29,502,407원 2010-06-30 13,947,480원 15,342,228원 2011-05-25 22,017,750원 24,219,525원 2010-07-24 23,531,910원 25,885,101원 2011-06-25 35,761,410원 39,337,551원 2010-08-25 16,784,710원 18,463,181원 2011-07-25 19,022,070원 20,924,277원 2010-09-25 10,700,510원 11,770,561원 2011-08-25 25,533,150원 28,086,465원 2010-10-25 27,200,270원 29,920,297원 2011-09-24 23,783,550원 26,161,905원 2010-11-25 21,975,500원 24,173,050원 합계 464,379,760원 510,817,736원 망 F의 사망 당시 그 상속인들로는 배우자인 피고 B, 자녀인 피고 C, D, E가 있었다.

On October 17, 2011, Defendant B succeeded to the business of the said company after changing the business registration name of G in the said Defendant’s name.

At the time of Defendant B’s succession to the business, the Plaintiff prepared and submitted to the head of Gangseo Tax Office a letter of credit sales statement to the effect that the amount of credit sales against the Plaintiff’s net F is KRW 28,086,465.

From October 25, 2011 to February 25, 2013, the Plaintiff supplied electric equipment to G, and issued a tax invoice of KRW 405,922,198 (including surtax) in total as follows:

value added tax on the issue date;