부가가치세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On December 9, 2013, the Plaintiff concluded a construction contract with B Co., Ltd. (hereinafter “Nonindicted Company”) on the following terms concerning “C business” as a corporation whose business purpose is the waste disposal business, etc. (hereinafter “instant construction contract”).
Contract amount: Business amount of KRW 19,580,000 (including value-added tax): Conditions for the payment of KRW 17,800,000 (excluding value-added tax): Advance payment: The remainder payment =30%: 60%: 10% installation period: the general terms of contract from December 9, 2013 to December 8, 2014, Article 3 (Conditions for Payment of Contract Amount) of the General Conditions of Contract (Conditions for Payment) concludes a PF loan agreement so that the Plaintiff would pay the contract amount directly from the financial right to the non-party company as follows:
(1) Advance payment: 30% of the project amount is 5,874,00,000 won (including value-added tax) paid within one day after the approval of the PMF (including value-added tax). (2) The intermediate payment is 11,748,00,000 won (including value-added tax) the monthly payment of 60% of the project amount according to the progress ratio of the construction work. (3) The remainder amount is 10% of the project amount within one week after the completion of the construction work. (1) The part is 1,958,00,000 won (including value-added tax and the completion inspection for each process) ① The part is conducted after the completion of the construction work by the non-party company, the person designated by the plaintiff or the employee of the non-party company, and the non-party company.
2. The completion test of each process of the project shall be conducted by a person designated by the Plaintiff, and, if necessary, may be conducted from time to time with the consent of the non-party company to the extent that the non-party company
(3) Inspections under paragraph (2) shall be conducted to check whether the work progress or appropriate materials are used, and whether construction works are performed according to contract documents.
Article 4 (Use of Advance Payment) (1) of the Special Conditions for Contract cannot be used for any purpose other than the original purpose of the contract, and the payment of wages and the securing of materials shall be priority.