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(영문) 인천지방법원부천지원 2015.08.27 2014가단48431
물품대금
Text

1. The Defendant shall pay to the Plaintiff KRW 46,418,132 and the interest rate of KRW 20% per annum from November 12, 2014 to the date of full payment.

Reasons

1. Basic facts

A. The Plaintiff is a legal entity that manufactures and wholesales Aluminium mixtures, etc., and the Defendant is a personal entrepreneur who manufactures and wholesales recyclable materials, etc. in the trade name of “B”.

B. The Defendant issued a tax invoice in the name of “C” to the Plaintiff from January 25, 2010 to June 24, 2010.

C. On November 19, 2010, the Defendant drafted and issued to the Plaintiff a written confirmation stating that “If the case of the C tax investigation causes damage to the Plaintiff, the Plaintiff shall take a compensation measure (i.e., the affirmative explanation at the tax office)” (hereinafter “instant written confirmation”).

On June 4, 2012, the Plaintiff received a notice of pre-announcement of taxation that the supply price of C’s false tax contract in the name of Seocheon Tax Office is KRW 265,027,00,000, value-added tax of KRW 48,017,592, corporate income tax of KRW 5,300,540. From July 31, 2012 to September 28, 2012, the Plaintiff paid KRW 53,318,132 (hereinafter “instant tax”).

E. The Defendant paid KRW 6,900,000 to the Plaintiff as repayment protocol.

[Ground of recognition] Facts without dispute, entry of Gap 1 through 8, 10 evidence, purport of the whole pleadings

2. The assertion and judgment

A. According to the above facts finding as to the cause of claim, the Plaintiff suffered losses from the Plaintiff’s totaling KRW 53,318,132 from the tax authorities due to the Defendant’s act of issuing a false tax invoice, and the Defendant, barring any special circumstance, is obligated to pay damages for delay at the rate of KRW 46,418,132 (=53,318,132- already paid KRW 6,900,00) incurred by the Plaintiff due to the said tort as a tortfeasor and the damages for delay at the rate of KRW 20% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from November 12, 2014 to the date of full payment.

B. As to the defendant's assertion and judgment, the defendant's assertion and judgment are affirmatively explained in the certificate of this case at the tax office.

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