역무제공 완료후 하자보수비 및 지체상금의 분쟁이 발생하여 소송이후 정산된 경우 공급시기[국승]
Suwon District Court 2009Guhap2260 (209.01)
early 208 Heavy1022 ( December 12, 2008)
Where a dispute over defect repair expenses and liquidated damages arises after the provision of services and the lawsuit is settled after the deadline for supply;
In the event that a contract is concluded by specifying the contract amount and the construction period, the date of approval for use shall be deemed the time of supply, and the time of supply shall not vary because the construction cost has been settled after a lawsuit was filed due to a dispute over compensation for delay of defect repair costs.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of value-added tax of KRW 12,328,300 for the second period of February 1, 2007 against the plaintiff on February 1, 2008.
The reasoning for the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance, except where "1,181,815,947 Won" of No. 3 of the judgment of the court of first instance is "1,181,815,943 Won" of No. 19 of the judgment of the court of first instance, and therefore, it is identical to the part of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.