A. The Plaintiff is a person operating steel framed construction business under the trade name of “C,” and the Defendant is a company with the main purpose of general construction business.

B. On July 5, 2018, the Plaintiff concluded a contract with the Defendant to receive KRW 77 million of the construction cost, including value-added tax, for the steel and steel structure construction portion (hereinafter “instant construction”). The Plaintiff completed the instant construction work around July 5, 2018.

C. On September 17, 2018, the Defendant paid KRW 30 million to the Plaintiff out of the construction price of the instant case.

[Ground of recognition] Facts without dispute, entry of Gap 1 and 2 evidence, purport of the whole pleadings

2. According to the above findings of determination, the defendant, barring any special circumstance, is obligated to pay to the plaintiff the balance of the construction price of this case KRW 47 million and damages for delay calculated at the rate of 12% per annum from January 1, 2019 to May 13, 2019, according to the legal rate of 6% per annum under the Commercial Act, and the legal rate of 15% per annum from the following day to May 31, 2019, and from the next day to the day of full payment, pursuant to the legal rate of 12% per annum, as the plaintiff seeks, from January 1, 2019 to the day when the copy of the complaint of this case is served on the defendant.

The defendant asserts to the effect that since the plaintiff did not have a tax invoice for KRW 47 million, which is the balance of the construction price of this case, the amount of KRW 7 million equivalent to the value-added tax should be deducted.

However, regardless of the receipt of the price, the tax invoice is obligated to be prepared and delivered, and the obligation to issue the tax invoice and to pay the goods and services are mutually in a quid pro quo relationship, unless there are special circumstances such as the contract between the parties.

(2) or (3) of this title.

As long as the Defendant agreed to pay the Plaintiff KRW 77 million, including value-added tax, for the instant construction cost, the Plaintiff did not issue a tax invoice.