손해배상 등
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiffs (excluding Plaintiffs CT) and the Intervenor succeeding to the Plaintiff.
The grounds of appeal are examined.
For the following reasons, the lower court determined that the Defendant did not have a duty to pay the amount equivalent to the value-added tax indicated in the item column of the value-added tax amount on the annexed repair list as indicated in the lower judgment.
① In light of the fact that the Plaintiffs issued a tax invoice on the cost of repairing the damaged vehicle to the D Company, the Plaintiffs concluded a repair service contract with the damaged vehicle and have a claim for the repair cost on the side of the damaged vehicle.
It is not enough to recognize that the plaintiffs were assigned or delegated to claim damages against the defendant or the D company on the side of the damaged vehicle.
② In light of the fact that the other party to the tax invoice on the repair cost of the damaged vehicle is a D company, the party to the repair service contract of the damaged vehicle is the Plaintiffs and D company. Therefore, the Plaintiffs have the right to claim payment equivalent to the value-added tax against D company. Accordingly, there is room to view that the instant claim against the Plaintiffs except Plaintiff CT and the Defendant of the Plaintiff succeeding intervenor was delegated to the Defendant of the D company with the right to claim mutual aid money based on the mutual aid agreement against the Defendant of the D company.
③ However, in relation to the scope of physical compensation, the Defendant compensates for damages suffered by the D company, which is a member, from legal liability for damages due to traffic accidents. Since the Defendant’s member company, as a business proprietor under the Value-Added Tax Act, may deduct or get refund of the value-added tax paid by including the repair cost to the Plaintiffs from its own output tax amount pursuant to the Value-Added Tax Act, the value-added tax actually does not go to the Defendant’s member company’s burden.
Therefore, in such a case, D companies are members of the defendant, unless there are special circumstances.