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(영문) 인천지방법원 2018.07.12 2017구합54511
경정거부처분취소 등 청구의 소
Text

1. The primary Defendant is KRW 251,304,150 as well as 1.8% per annum from August 24, 2016 to March 14, 2017 to the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff purchased three vessels of this case from C Co., Ltd. (hereinafter “C”) on November 1, 201 and November 25, 2011 in order to build each of the instant vessels in the Plaintiff’s bonded factory, which were ordered by the Korea Coast Guard (hereinafter “the instant vessel”). The Plaintiff purchased the main organization and the accelerator (MAIN ENINE, REDUGE, and REGR, hereinafter “instant goods”).

(C) The Plaintiff issued a tax invoice on the sale of the instant goods and collected value-added tax from the Plaintiff, and the Plaintiff was entitled to deduct the value-added tax from the input tax amount for the pertinent taxable period). The Plaintiff brought the instant goods from the Plaintiff’s bonded factory to the Plaintiff’s bonded factory, and filed an application for mixed work by domestic and foreign origin (the instant goods among raw materials and materials were applied for as domestic goods) with the conjunctive Defendant for the construction of each of the instant goods by mixing foreign goods, raw materials, and domestic goods and materials in the Plaintiff’s bonded factory, and then built each of the instant goods in the Plaintiff’s bonded factory.

B. The Plaintiff filed an import declaration on each of the instant vessels with respect to each of the instant vessels on September 28, 2012, January 2, 2013, and July 10, 2013 when the Plaintiff completed the construction of each of the instant vessels, and the Plaintiff filed an import declaration on each of the instant vessels from the Plaintiff’s bonded factory, and the ancillary Defendant accepted the Plaintiff’s import declaration on each of the instant vessels on October 2, 2012 and January 10, 2013 and July 18, 2013.

The Plaintiff reported and paid value-added tax on the import of each vessel of this case to the ancillary Defendant as indicated below (the foreign ratio is the ratio of foreign price to the total value of foreign and domestic goods). The raw materials of each vessel of this case or each vessel of this case.

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