The evidence submitted by the plaintiff alone cannot be deemed that the non-party company has a claim equivalent to the amount of value-added tax imposed on the non-party company against the defendant

In light of the fact that the value-added tax imposed on the non-party company, the trust property, cannot be deemed as falling under the "tax, public charge, and registration fee on the trust property" under Article 17 (1) 1 of the trust contract of this case, the evidence submitted by the plaintiff alone cannot be deemed as holding the claim against the defendant.

Article 41 (Procedures for Attachment of Claims)

2014Na2051792 Agreements

Korea

○○○ Trust Co., Ltd.

March 12, 2015

April 7, 2015

1. The plaintiff's appeal is dismissed.

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

Cheong-gu Office

The judgment of the first instance shall be revoked. The defendant shall pay to the plaintiff 867,206,110 won with 20% interest per annum from the day following the service date of a copy of the complaint of this case to the day of complete payment.

1. Quotation of judgment of the first instance;

The reasons why the court should explain this case are as follows with respect to the plaintiff's assertion

except for supplement to the corresponding part, the reasoning of the judgment of the court of first instance is as stated in the Civil Procedure Act.

420 shall be quoted as it is by the main sentence of Article 420.

2. Supplementary judgment

A. The plaintiff's assertion

In accordance with the language and text of Articles 17 through 34 of the instant trust agreement, the existence of the claim for the agreed amount or the damage claim arising from the violation of the obligation to pay the agreed amount can be derived, or even if the objective meaning of the language and text is unclear, reasonable interpretation of the content of the trust agreement can lead to the existence of the claim for the agreed amount or the damage claim arising from the violation of the obligation

In addition, this case’s agreement is also entered into against the Defendant by subrogation of the non-party company (○○ L&C).

The defendant is seeking the performance of the obligation to pay gold bonds, but the defendant does not properly state whether the non-party company is implementing the obligation.

Therefore, the plaintiff's primary or conjunctive claim should be accepted.

B. Determination

If the existence of the claim under the contract of this case is not recognized from the trust agreement of this case, it can not be an issue as to whether the claim of this case can be recognized as the existence of the claim under the contract of this case. Thus, the plaintiff's above assertion is a problem as to whether the claim under the contract of this case can be recognized as the existence of the claim

On the other hand, it is reasonable to view that an entrepreneur and a person liable to pay value-added taxes are trusters in the course of performing trust business, such as the development, management, and disposal of trust property (see, e.g., Supreme Court Decision 2000Da33034, Apr. 25, 2003). The sales price acquired by a trustee by disposing of trust property under a trust agreement is part of trust property, and the amount equivalent to the value-added tax collected by a trustee pursuant to the disposal of trust property is part of the sales price, which is part of trust property (see, e.g., Supreme Court Decision 9Da59290, Apr. 25, 2003). Thus, the amount equivalent to value-added tax, among sales revenue received by a buyer, is naturally included in trust property or equivalent expenses, and thus, it is difficult to view that the Plaintiff’s imposition of value-added tax on the non-party company constitutes an amount of sales tax imposed on the trust property under Article 17(1)1 of the instant Trust Contract.

Therefore, the plaintiff's above assertion is without merit.

3. Conclusion

Thus, the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is groundless.

It is dismissed. It is so decided as per Disposition.