beta
Text
1. The Defendant’s KRW 69,938,00 for the Plaintiff and its related KRW 5% per annum from December 29, 2014 to April 7, 2015.
Reasons
1. The Plaintiff, at the Defendant’s request, completed each construction work from August 2014 to December 2, 2014, as described in the separate sheet of construction work, as stated in the attached sheet of construction work. The Defendant did not pay KRW 69,938,00 (including value-added tax) out of the total construction cost.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 8, 9, 11, and 12 (including additional numbers), the purport of the whole pleadings
2. According to the above facts of determination as to the cause of the claim, the defendant is obligated to pay to the plaintiff 69,938,000 won for the unpaid construction price and 5% per annum under the Civil Act from December 29, 2014 to April 7, 2015, the service date of the original copy of the payment order in this case, and 20% per annum under the main sentence of Article 3(1) of the former Act on Special Cases concerning Expedition, etc. of Legal Proceedings until September 30, 2015 (amended by Presidential Decree No. 26553, Sept. 25, 2015), and damages for delay calculated at the rate of 15% per annum under the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the next day to the day of full payment.
3. Judgment on the defendant's assertion
A. The defendant asserts that the payment of the construction cost cannot be made because the plaintiff did not issue the tax invoice.
However, in light of the fact that the tax invoice is obligated to prepare and deliver the tax invoice regardless of the receipt of the price under the Value-Added Tax Act, it is difficult to view that the obligation to issue the tax invoice and the obligation to pay the price for the goods or services have a quid pro quo meaning, barring any special circumstance, such as the existence of a separate agreement between the parties to the transaction. There is no evidence to deem that
Therefore, the duty to issue a tax invoice must be paid in advance more than the duty to pay the unpaid construction cost.
or both are in a simultaneous performance relationship.