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(영문) 부산지방법원 2019.04.11 2018구합21201

부가가치세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

On November 30, 2011, the Plaintiff entered into a contract for construction works with B Co., Ltd. (hereinafter “B”) and C Formation Corporation (hereinafter “instant construction works”).

(hereinafter referred to as “instant contract”). Standard contract for construction works (n)

1. Name of official official: C Creation Corporation;

2. The construction site: D members of Gosung-gun, Jinnam-gun.

3. Construction period: Contract amount on November 30, 201, as of November 30, 201, on the date of commencement on November 30, 2013: Article 14 (Payment of Price) (1) of the terms and conditions of the contract for the construction works (including surtax) (the payment of the contract amount shall be made on the basis of the planned plan and by the time of soil exploitation, reduction and transport, transport and suspension of the site, the payment of contract amount shall be replaced by the supply of stone, and the contractor shall not claim against the contractor the price;

(2) If a contractor's claim is made after the completion of the construction work after the completion of the construction work, the contractor shall pay it on the date of the fixed payment of the contractor after the completion of the construction work.

Article 9 (C) and E of the Special Agreement shall be based on approximately KRW 22.4 billion, but among them, it shall be determined as a contract construction cost of a contractor 15 billion won (excluding additional tax), and the remainder of the construction cost shall be replaced by the price for the supply of goods taken out by the contractor, but the contractor shall be supplied to the F Co., Ltd. or to the demand source and complete the construction with the price.

Article 10 The contractor shall not request the contractor to increase the construction cost for any reason, such as the increase in the quantity of permission to collect earth and stones (1640,000 cubic meters) and price fluctuations, and shall take the increased quantity out of the contractor's responsibilities and expenses when it occurs

Article 15. The term of the construction cost shall be replaced by the supply of stopstones until the site is suspended after the completion of soil exploitation, reduction, and transport as planned.