부당이득금
1. The plaintiff's appeal is dismissed.
2. The plaintiff's claim extended in the trial is dismissed.
3...
1. Although the Plaintiff’s summary of the Plaintiff’s assertion fully paid an amount equivalent to KRW 160,287,103, including value-added tax, to October 17, 201 through June 15, 2012, the amount of the price for the goods supplied by the Defendant with food materials (including value-added tax) equivalent to KRW 160,287,103, including value-added tax, was paid, the Defendant only issued a tax invoice amounting to KRW 51,642,166, and did not issue a tax invoice corresponding to KRW 108,64,937, and thus, the Plaintiff did not deduct value-added tax equivalent to KRW 10,864,93, as compensation for damages, the Defendant is obligated to pay the Plaintiff the said amount of KRW 10,864,493, and the delay damages therefrom.
2. In light of the judgment, the tax invoice under the Value-Added Tax Act is obligated to be prepared and delivered regardless of the receipt of the price, and the defendant is obligated to issue the tax invoice for the service provided by the defendant to the plaintiff. However, even if the defendant, as alleged by the plaintiff, did not issue the tax invoice to the plaintiff in accordance with the time when the tax invoice is issued pursuant to the Value-Added Tax Act, the plaintiff is entitled to issue the tax invoice upon confirmation by the head of the competent tax office, as prescribed by Presidential Decree, notwithstanding Article 32 of the Value-Added Tax Act.
(2) The value-added tax amount entered in a purchaser-issued tax invoice issued pursuant to paragraph (1) shall be deducted pursuant to Articles 37, 38, and 63 (3) of the Value-Added Tax Act, as prescribed by Presidential Decree.