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(영문) 서울중앙지방법원 2019.02.19 2018가단38407
손해배상(기)
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. The Defendant asserted by the Plaintiff around May 2015 ordered the Plaintiff to manufacture cosmetics equivalent to KRW 5 billion, and the Plaintiff purchased sample of KRW 50 million in China.

At that time, the Defendant is necessary to purchase materials related to the above order to the Plaintiff, and the Defendant and C requested each of the above 500 million won in total to issue pre-sale tax invoices of KRW 1 billion in total, each of which is KRW 500 million, and the Plaintiff issued them to the Defendant.

At that time, the defendant's sample products obtained sanitary permission from the Chinese authority, and it was believed to believe the plaintiff and purchase the sample sample and issue the above pre-sale sales tax invoice on the ground that there was no problem in the export of the above products. However, the above sample products did not obtain sanitary permission from the Chinese authority, and thus, the defendant's transaction of manufacturing orders of the above cosmetics was not ultimately achieved.

Therefore, even though the defendant should not use the above pre-sale tax invoice and return it to the plaintiff, the defendant committed a tort by submitting it to the tax authority.

The plaintiff paid 50 million won for the purchase of sampling by the defendant's tort, and after undergoing tax investigation, collected additional tax of KRW 10 million, such as corporate tax, and value added tax of KRW 68,834,69 from the above pre-sale tax invoice, thereby causing damage to KRW 128,834,69 in total.

Therefore, the defendant is liable to pay 50 million won, which is a part of the above damages, and damages for delay after the sentencing date, as claimed by the plaintiff as compensation for damages caused by the tort.

2. It is not sufficient to recognize that the statement of Gap evidence No. 1-1 (Notice of Results of Tax Investigation) and Gap evidence No. 1-2 (Notification of Results of Tax Investigation) submitted by the plaintiff alone has committed an illegal act as asserted by the plaintiff, and there is no other evidence to acknowledge it.

The evidence supporting the plaintiff's assertion is established.

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