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(영문) 대구지방법원 2018.02.08 2017나6922

부가세

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1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The parties' assertion

A. The Plaintiff’s cause of the Plaintiff agreed to receive the construction cost and the value-added tax thereon from the Defendant when receiving a construction work for the Defendant’s church education hall (hereinafter “instant construction work”) from the Defendant, and entered into an agreement with the Defendant to receive the construction cost and the value-added tax. On January 2, 2014, the Plaintiff: (a) the construction cost of KRW 219,075,760 (excluding value-added tax); (b) the construction cost of KRW 91,00,000 (excluding value-added tax) on April 1, 2014; (c) the construction cost of KRW 281,00,000 on May 30, 2014; (d) the construction cost of KRW 79,00,000 (excluding value-added tax); (e) each contractor (representative); and (e) each construction contract (hereinafter collectively referred to as “instant contract”).

However, as follows, the Defendant paid only KRW 481,00,000 as construction cost, and did not pay value-added tax of KRW 48,100,000 (=481,000,000 x 10%) to the Plaintiff.

Therefore, the Defendant is obligated to pay KRW 48,100,000 to the Plaintiff according to the agreement under the instant contract.

"Amount of 100,000,000 account transfer on December 19, 2013, 2013; "40,000 on March 7, 2014; 59,000,000 on April 7, 2014; 40,000 on April 9, 2014; 50,000 on April 17, 2014; 41,000,000 on June 30, 2014; 620 on June 30, 2014; 81,000 on August 28, 2014; 10,000 on the aggregate of 10,000,000 on August 20, 2014; 10,000 on August 40, 208, 2010;

B. The defendant's assertion is that the contract of this case is formally prepared in the name of the contractor in order to obtain a loan from the bank, and thus the contract of this case is null and void.

On the other hand, the Defendant asserts that the Plaintiff paid only monthly expenses to the Plaintiff in return for the commission of the instant construction work, and that the value-added tax was paid by the Defendant.

2. Determination on the cause of the claim

A. The Defendant prepared and executed the instant contract to the Plaintiff according to the respective descriptions of No. 1-1-4 and the purport of the entire pleadings.