손해배상(기)
1. The Defendant’s KRW 13,947,366 to the Plaintiff, as well as 5% per annum from November 1, 2014 to September 24, 2015.
1. The judgment on the cause of the claim is that the Defendant received KRW 190,751,00 for the second completion payment of KRW 190,751,00 from the ordering authority on May 30, 201, which was contracted to the Plaintiff for the construction of the wastewater terminal treatment facilities (hereinafter “instant construction”). The Defendant issued a tax invoice (hereinafter “instant tax invoice”) to the Plaintiff only on July 14, 201, and the Plaintiff filed a return of value-added tax on July 201 with the aforementioned tax invoice, but the head of the competent district tax office was exempted from the input tax amount of KRW 23,245,610 on the instant tax invoice on the ground that the said tax invoice was issued in excess of the time of issuance, and the fact that the Plaintiff paid KRW 23,245,610 on October 31, 2014 that the Plaintiff did not dispute between the parties, or that it could be acknowledged according to the evidence stated in subparagraph 10.
Meanwhile, according to the Value-Added Tax Act, an entrepreneur shall collect value-added tax from a person who is supplied with the service (Article 31); where an entrepreneur supplies the service, a tax invoice stating the registration number, name or title, the registration number, the value of supply and value-added tax, the date of preparation, etc. of the entrepreneur who is supplied with the service shall be issued to the person who is supplied with the service at the time of supply (Articles 32(1) and 34(1). Here, the term “time of supply” refers to the time when the provision of the service is completed, or when the goods such as the facilities are used (Article 16(1)); and where the service
(Article 16(2) of this Act, and Article 29(1)2 of the Enforcement Decree of the Value-Added Tax Act). Where an entrepreneur issues a tax invoice after the lapse of the time for issuance of the tax invoice, he
(Article 60 (2) of the Value-Added Tax Act). In light of the above facts recognized, the defendant who is a supplier of goods or services shall be the taxable period.