부가세잔금 등
1. The Defendant’s KRW 23,00,000 as well as the annual rate of KRW 5% from August 28, 2015 to April 7, 2016, and the next day.
1. Basic facts
A. On December 4, 2014, the Plaintiff concluded a sales contract to sell a vessel listed in the attached list (hereinafter “instant vessel”) to the Defendant in the purchase price of KRW 6.3 million (excluding value-added tax; hereinafter “instant purchase price”) (hereinafter “instant contract”).
B. On December 9, 2014, the Defendant paid to the Plaintiff KRW 2.3 million in total, including KRW 177 million on January 22, 2015, as the instant purchase price, KRW 1.3 million on December 5, 2014, and KRW 2.3 million on January 22, 2015.
C. On January 26, 2015, with respect to the payment of KRW 400 million out of the purchase price of the instant vessel, the Plaintiff drafted a notarial deed on a debt repayment contract between the Defendant and the Defendant (hereinafter “notarial deed”) with the effect that the Defendant would pay KRW 400 million to the Plaintiff by April 30, 2015, as the notary public’s notarial deed of the joint law office (hereinafter “notarial deed”).
On January 28, 2015, the Plaintiff issued an electronic tax invoice with the purchase price of the instant vessel of KRW 6.3 million, the tax amount of KRW 6.3 million (hereinafter “instant value-added tax”), the total amount of KRW 6.3 million, and the amount of KRW 69,3 million and delivered to the Defendant.
E. On January 28, 2015, the Defendant completed the registration of ownership transfer on the instant vessel based on sale on December 4, 2014, as Busan District Court Receipt No. 196, Jan. 28, 2015.
(B) On January 26, 2015, prior to the registration of transfer, the port of registry of the instant vessel was transferred from the Gyeongnam-do to Busan Metropolitan City. On February 10, 2015, the Defendant paid KRW 40 million, which is part of the instant value-added tax, to the Plaintiff on February 10, 2015.
G. On March 9, 2015, on the ground that the Defendant did not perform his/her obligation based on the instant notarial deed, the Plaintiff was issued a decision to commence a compulsory auction on the instant vessel A with the Changwon District Court A as to the instant vessel.
H. On September 17, 2015, the Defendant paid KRW 400 million to the Plaintiff the principal of the debt based on the instant notarial deed.
[Reasons for Recognition] Dispute between the Parties.