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1. As to KRW 2,265,969,90 and KRW 1,806,618,149 among the Plaintiff, the Defendant shall start from June 23, 2017 to November 6, 2017.
Reasons
... 연 4.0 국세기본법 시행규칙 (2012. 2. 28. 일부개정) 제19조의3 2013. 3. 1.-2014. 3. 13. 378 연 3.4 2014. 3. 14.-2015. 3. 5. 357 연 2.9 2015. 3. 6.-2016. 3. 6. 367 연 2.5 2016. 3. 7.-2017. 3. 14. 373 연 1.8 2017. 3. 15.-2017. 6. 22. 100 연 1.6 기간 계산 2009. 6. 30.-2010. 3. 31. 1,806,618,149원 × 0.0093% × 275일 = 46,204,259원 2010. 4. 1.-2011. 4.10. 1,806,618,149원 × 0.0118% × 375일 = 79,942,853원 2011. 4. 11.-2012. 2. 29. 1,806,618,149원 × 3.7% × 325/365일 = 59,519,406원 2012. 3. 1.-2013. 2. 28. 1,806,618,149원 × 4.0% × 365/365일 = 72,264,725원 2013. 3. 1.-2014. 3. 13. 1,806,618,149원 × 3.4% × 378/365일 = 63,612,757원 2014. 3. 14.-2015. 3. 5. 1,806,618,149원 × 2.9% × 357/365일 = 51,243,610원 2015. 3. 6.-2016. 3. 6. 1,806,618,149원 × 2.5% × 367/365일 = 45,412,935원 2016. 3. 7.-2017. 3. 14. 1,806,618,149원 × 1.8% × 373/365일 = 33,231,874원 2017. 3. 15.-2017. 6. 22. 1,806,618,149원 × 1.6% × 100/365일 = 7,919,422원 합계 459,351,841원 * 원고는 2017. 3. 15.부터 2017. 6. 22.까지의 기간을 101일로 보아 이 부분 환급가산금을 7,998,616원으로 산정하고 있으나, 위 기간은 100일로 이 부분 환급가산금은 7,919,422원이다.
Therefore, according to the theory of lawsuit, the defendant is obligated to pay to the plaintiff 2,265,90 won [=1,339,157,578 won (additional tax to be refunded) 467,460,571 won (additional tax to be refunded) and 1,806,618,149 won (total amount of corporate tax to be refunded and additional tax to be refunded) from June 23, 2017 to November 6, 2017, which is the day following the day when the plaintiff applied for the payment of the above refund and additional tax to the defendant, the defendant is obligated to pay to the plaintiff 459,351,841 won (additional tax to be refunded) and damages for delay calculated at the rate of 15% per annum as prescribed by the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the following day until November 6, 2017.
On the other hand, the obligation to return unjust enrichment is an obligation with no time limit fixed, and the beneficiary is demanding the performance.