부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On August 28, 2008, the Plaintiff running a construction business and the World Culture Co., Ltd. (hereinafter referred to as “The World Culture”) performed construction works by entering into a contract for construction of 9.46 billion won (including value-added tax) and the completion date until August 31, 2009, Jung-gu Seoul, Jung-gu, Seoul (hereinafter referred to as “instant contract”), but continued to delay the construction process on May 201.
The world culture terminated the instant contract on August 11, 2010.
At the time of termination, the construction cost of the Plaintiff was 52.36%, and until that time, the construction cost that the Plaintiff received was 4.266,152 million won in total.
On December 30, 2011 without consultation with world culture, the Plaintiff issued sales tax invoices consisting of KRW 1,806,367,90 for world culture and supply value, and KRW 180,636,790 for the amount of tax, and added them to the tax base on January 27, 2012, and reported and paid the second value-added tax for the Defendant in 201.
On the other hand, the world culture did not report or deduct the tax amount as the input tax amount.
On December 26, 2011, the world culture filed a suit against the Plaintiff seeking confirmation of the absence of the obligation to pay the unpaid construction price and compensation for damages, etc., and the Plaintiff filed a counterclaim against the global culture to seek payment of the unpaid construction price, etc. The Seoul Southern District Court accepted a partial claim on June 4, 2013 and rendered a judgment dismissing the remainder claim and counterclaim claim.
[Attachment 201: (a) both the Plaintiff and the global culture were appealed. On April 29, 2015, the Seoul High Court rendered a judgment dismissing a part of the main lawsuit and a part of the counterclaim; and (b) rendered a judgment dismissing the remainder of the main claim and the remainder of the counterclaim, which became final and conclusive on June 6, 2015 [2013Na48892 (main lawsuit), 2013Na48908 (Counterclaim); hereinafter “instant final and conclusive judgment”); and (c) determined the validity of the remainder of the counterclaim.”