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(영문) 서울중앙지방법원 2015.01.14 2014가합531769

부가가치세상당 금원 등 청구의 소

Text

1. As to KRW 842,925,00 and KRW 731,689,00 among the Plaintiff, the Defendant shall pay to the Plaintiff KRW 842,925,00 from December 13, 2013 to November 10, 2014.

Reasons

1. Basic facts

A. On November 13, 2006, the Defendant was designated as the project implementer for the development of an industrial complex in the district where the national rental housing complex was planned in Guro-gu Seoul Special Metropolitan City was planned to create a national rental housing complex. Accordingly, on February 18, 2010, the Defendant made a bid to the Plaintiff and Nonparty Co., Ltd. (hereinafter “Yama Industry”).

between the joint contractors (Plaintiff 60 per cent of the share, 40 per cent of the marina industry) and the housing site creation works (such as soil works, roads and packaging works, sewerage works (e.g., sewage and water supply works), structures works, appurtenant works, etc. (hereinafter referred to as the “instant construction works”).

[The contract amount of construction work was 13,182,186,830 won (including value-added tax) with respect to the contract amount (the contract amount under the revised contract was concluded several times on June 30, 2014, which was finally concluded on June 30, 2014, was 20,016,200 won;

hereinafter referred to as “instant contract”

2) The definitions of the terms used in this Act are as follows: (a) Article 2(3) of the Housing Act, Article 2(Definitions) of the Housing Act, as to the national rental housing complex of 2,000 king-2.

3. The term "national housing" means a house constructed or improved under a support of funds from the National Housing Fund under Article 60, the area of which used exclusively for the residential purpose (hereinafter referred to as "exclusive residential area") is not more than 85 square meters per family or household;

(hereinafter omitted) National housing defined in the Act (hereinafter referred to as "national housing") includes housing not exceeding 85 square meters per house or household (a house with an exclusive residential area of less than 1 or household).

Accordingly, while entering into the instant contract, the Plaintiff, the marina industry, and the Defendant, Article 106(1)4 of the Restriction of Special Taxation Act (Article 106(1)4 of the Restriction of Special Taxation Act), Article 106(1) of the Restriction of Special Taxation Act (Article 106(1) of the same Act)

(hereinafter referred to as "not being omitted").