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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. The plaintiff's assertion
A. On September 25, 2015, the Plaintiff contracted D’s new construction from Nonparty C Co., Ltd. (hereinafter “C”) to the Defendant on April 18, 2016, and subcontracted the electrical construction portion to the Defendant at KRW 180 million including value-added tax.
(hereinafter referred to as the "instant contract"). B.
However, the Corporation was conducted in the name of C for convenience, and the Defendant lent the name of E Co., Ltd. (hereinafter referred to as “E”) and executed electrical construction, the contract was prepared in the name of C and E.
However, the defendant concealed the agreement with the plaintiff and entered into a contract with C separately with the value-added tax of KRW 18 million.
Since then, the plaintiff requested correction and stated that the value-added tax is included in the construction work statement in 18 million won.
C. The construction cost has increased to KRW 28 billion due to additional construction works, etc., and the Defendant again received KRW 2.6 million from C, including value added tax, which is hiding an agreement with the Plaintiff and 2.6 million.
Although the parties are parties E in the contract, they are merely the companies that the defendant lent only their names, and the actual defendant is the party to the contract, as well as the construction cost has been received by the defendant, the obligation to return the value-added tax paid by the plaintiff is
E. Therefore, the Defendant is obligated to pay 18 million won, which is the value-added tax equivalent to the return of unjust enrichment, and 5% per annum as stipulated in the Civil Act, from December 20, 2016 following the date of issuance of the final tax invoice to the date of delivery of the duplicate of the complaint in this case; 15% per annum as stipulated in the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the following day to May 31, 2019; and 12% per annum as stipulated in the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the next day to the date of full payment.
2. Determination
A. The defendant's contract.