Seoul Administrative Court 2009Guhap35511 ( October 08, 2010)

Seocho 209west 1574 (Law No. 24, 2009)

Time of supply for construction services, where the payment of construction services is deferred;

Even if the payment period for the construction service is agreed to be paid at the time of the completion of the lawsuit, the time of completion shall be the time of supply for the service.

The contents of the decision shall be the same as attached.

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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 imposition of value-added tax of KRW 96,90,898 against the Plaintiff on December 5, 2008 by the Defendant on December 5, 2006 shall be revoked.

쇠지지지지 3000 지지지지지지 3000 지지지지지지지지지지 3000

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the first instance court's judgment, in addition to addition or dismissal below.

▣ 제1심 판결문 3쪽 3-4째줄의 7억 7,000만 원" 앞에 "이 중"을 추가한다.

▣ 제1심 판결문 6쪽 6째줄의 "완료 이후에"를 "완료 이후인 2003. 8. 6. 갑 제7호증 (합의서 및 위임장)의 기재 내용과 같은 합의를 통해"로 고친다.

▣ 제1심 판결문 7쪽 밑에서 6-7째줄의 "없다고 하더라도"를 "없거나 착오로 용역의 공급시기를 잘못 판단하여 그에 따라 세금계산서를 작성하였더라도"로 고친다.

2. Conclusion

The judgment of the court of the first instance is just in that it has the same conclusion, and the plaintiff's appeal is dismissed due to the lack of grounds for appeal.