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(영문) 창원지방법원 2019.08.22 2018구합52240
부가가치세부과처분취소
Text

1. The Defendant’s disposition of imposition of KRW 41,104,750, which was imposed on the Plaintiff on May 11, 2017, shall be revoked.

2...

Reasons

1. Details of disposition;

A. (1) From around 2008, the Plaintiff entered into a contract for construction work with the Plaintiff from around December 7, 2010 to around December 5, 2011, the Plaintiff entered into a contract with the Plaintiff for construction work of machinery and equipment from C Co., Ltd. (hereinafter “C”) to KRW 1.397 billion for construction work and the construction period from December 6, 201 to December 5, 201.

(hereinafter “instant contract”). On October 11, 201, the said parties changed the construction cost of the instant contract into KRW 1.1 billion ( Of them, KRW 770 million was received as membership of the consortium and the remainder of KRW 330 million was received in cash). Around that time, the construction period was changed from October 11, 201 to July 30, 201.

B. The Plaintiff, upon entering into a subcontract, received equipment and materials from D, E, F, G, and H (hereinafter “instant subcontractor”) or subcontracted part of the said construction as follows:

(hereinafter referred to as “instant subcontract”. A project owner (hereinafter referred to as “instant subcontract”). On February 1, 201, 201, KRW 100,000,000,000,000 automatic control works around February 2, 201, KRW 44,000,000,000 for the supply of equipment and materials around August 16, 201, G enterprise Co., Ltd. (hereinafter referred to as “instant subcontract”). around March 201, KRW 58,30,000,000 for gas pipeline works around March 201, H Co., Ltd.

C. Since October 11, 2011, the Plaintiff entered the instant construction project under the name of the Plaintiff, and registered the total amount of the construction price under the instant contract with C as membership at C/C clubs. 2) From August 8, 2011 to November 16, 2012, the Plaintiff received KRW 300 million total of the 1.1 billion construction price under the instant contract from C (i.e., 200 million total of the 1.., KRW 50 million total of the 1.1 billion total membership fee (i.e., KRW 50 million total of the 100 million membership fee) in sequential order, and the Plaintiff registered the 450 million total of the 40 million membership fee under the name of the Plaintiff.

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