공사대금
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The summary of the Plaintiff’s assertion: (a) on July 22, 2014, the Plaintiff entered into the first construction contract with the Defendants for construction work, such as replacement of the timber of the hanok-based building D at the time of the Defendants’ joint ownership, with the construction cost of KRW 60 million (value-added tax) and the construction period from July 22, 2014 to September 4, 2014; (b) on September 25, 2014, the Plaintiff entered into a second construction contract with the Defendants for construction work, such as construction work cost of KRW 34 million (value-added tax classification); and (c) the construction period from September 25, 2014 to October 7, 2014.
(B) As the Plaintiff completed the instant construction, the Defendants are obligated to pay the Plaintiff the construction cost of KRW 13.4 million (34 million in value-added tax of KRW 9.4 million) on September 22, 2014, as the Plaintiff paid KRW 82 million by September 22, 2014, the remainder of the construction cost (= KRW 13.4 million in value-added tax of KRW 134 million in value-added tax of KRW 82 million in value-added tax of KRW 9.4 million in value-added tax).
The Defendants’ assertion: ① The Plaintiff discontinued the construction of this case, and the construction has not been completed until now.
No work price shall be deducted from the completion portion and the liquidated damages for delay, and there shall be no work price payable.
② The Plaintiff was changed from a general taxable entrepreneur to a simplified taxable entrepreneur.
Since the Plaintiff cannot issue a tax invoice, Defendant C cannot receive input tax deduction, there is no reason to pay value-added tax of KRW 9.4 million (10% of the supply price of KRW 94 million).
2. Fact-finding of the panel: The following facts may be recognized in full view of evidence No. 1, testimony of witnesses E, and the purport of the whole pleadings:
① Upon entering into the instant construction contract with the Plaintiff, Defendant C agreed to divide the instant construction contract according to the nature and nature of the contract.
The first progress payment for the construction works shall be the time of the entry of timber in the field, the internal horse surveillance for the second progress, the time of the commencement of the second progress payment for the second floor, the remainder after the completion of the construction works, the second progress payment for the construction works until September 26, 2014, the date of the commencement of the first progress payment for the second progress, and the date of the commencement of the rail works for the second progress, and the second progress payment for the construction works for the rail.