공사대금
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. On November 13, 2013, Nonparty D, who is engaged in the construction business under the trade name of “C”, was awarded a contract by the Defendant for E block neighborhood living facilities and new housing construction (hereinafter “instant construction”) from the Defendant, and the Plaintiff was awarded a subcontract for the said construction work in a lump sum from D following day, the construction work was suspended due to the failure of construction cost after the Republic of Korea became extinct due to an agreement between the original and the Defendant, and the construction was completed. The Plaintiff completely paid the Plaintiff the total amount of KRW 500 million of the total construction cost by June 7, 2014. The fact that: (a) Nonparty D, who is engaged in the construction business under the trade name of “C”, was either a dispute between the parties; or (b) prepared a written confirmation to the effect that the Plaintiff fully paid the construction cost as above and delivered it to the Defendant, and is recognized by comprehensively taking account of the overall purport of the arguments and the entire arguments.
2. The assertion and judgment
A. The Plaintiff’s initial assertion D and the Plaintiff entered into a subcontract with a separate payment of value-added tax. However, upon entering into a direct construction contract between the Plaintiff and the Defendant due to C’s default on payment by D, the Defendant accepted that “only the principal of the construction project is to be paid if the instant construction project is scheduled not to file a tax return, and if the tax is imposed, it would be paid by himself.”
(hereinafter “instant agreement.” However, the Plaintiff recently received a prior notice of taxation that the Plaintiff would impose value-added tax of KRW 50 million on the tax base of the construction amount as the tax base in connection with the instant construction project.
Therefore, the Defendant is obligated to pay the Plaintiff the value-added tax of KRW 50 million and the delay damages for the value-added tax imposed on the Plaintiff pursuant to the instant agreement.
B. We examine whether the instant agreement was asserted by the Plaintiff.