(영문) 서울남부지방법원 2016.10.18 2016가단203395

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(영문) 서울남부지방법원 2016.10.18 2016가단203395

손실보상금

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Judgment on the ground of the Plaintiff’s claim

A. The plaintiff is an enterprise that develops and sells bus sound system products, and has purchased ample amps from the defendant from around 2008 to the bus sound system.

However, the Defendant did not comply with the Plaintiff’s obligation to issue a tax invoice so that the Plaintiff would be entitled to deduct the input tax amount, thereby resulting in the Plaintiff’s additional costs of KRW 14,897,90 in total, and KRW 2,912,60 in corporate tax, KRW 2,912,60 in total, and KRW 2,412,670 in total, until the quarter, 209, KRW 200 in total, and KRW 1,070 in total,00 in health insurance premiums in 209, 2012, and 2013.

In addition, as above, the defendant's non-issuance of the tax invoice was closed ex officio and the plaintiff suffered emotional distress, and thus, the plaintiff should pay 10,000,000 won.

Therefore, the defendant is liable to pay the plaintiff the sum of 31,293,170 won and damages for delay.

B. On the other hand, even if the Defendant, as alleged by the Plaintiff, did not comply with the obligation to issue the tax invoice to the Plaintiff, the Plaintiff, regardless of whether or not the Defendant issued the tax invoice, may issue the tax invoice with the confirmation of the head of the competent tax office, and thereby refund the value-added tax by using documents proving objectively the fact of transactions with the Defendant within a certain period pursuant to Article 126-4 of the Restriction of Special Taxation Act (Special Cases concerning the Deduction of the input Tax Amount by the purchaser of purchaser’

However, it was impossible for the plaintiff to issue a tax invoice by himself in accordance with the above provision.

There is no evidence to acknowledge that there was any special circumstance, such as the fact that it was significantly difficult or considerably difficult.

Therefore, between the issuance of the Defendant’s tax invoice and the damages claimed by the Plaintiff.

참조조문

-조세특례제한법 제126조의4

유사 판례

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