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Reasons
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(영문) 서울고등법원 2020.01.22 2018나2064055
소프트웨어대금 반환청구의 소
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1. The defendant's appeal and the request for return of provisional payment are all dismissed.

2. The costs of appeal shall be applied for the return of the provisional payment.

Reasons

1. Basic facts

A. The Plaintiff is a company that runs the business of building and operating IT consulting and information systems, and the Defendant is a company that runs the business of selling software products, etc., which is the total sales company of C Co., Ltd. (hereinafter “C”).

B. On November 14, 2012, the Defendant: (a) trade, issuance of tax invoices, and payment of the price of goods between the Plaintiff, the Defendant, and the relevant companies; (b) the Plaintiff’s general name of the goods (hereinafter “G”); and (c) G, the subject matter of the instant sales contract, are “instant G”.

) The Plaintiff issued a tax invoice of KRW 440 million (including value-added tax) with respect to the instant G, which was purchased from the Defendant, is a software product that the Plaintiff granted the right to use the instant G by specifying the L institution as the final user. 2) ① On November 30, 2012, the Plaintiff sold the instant G to F Co., Ltd. (hereinafter “F”) for KRW 473 million with the arrangement of D’s operating staff D (hereinafter “F”).

At the time, the estimate prepared by the plaintiff was written as E next Generation G.

② On December 2012, F sold 10,000,000 won among the G of this case to F, Inc. I (hereinafter “I”) on the initiative of Fman D in the middle of December 2012.

At the time, the estimate and order title of the quotation and the order title were indicated as the “E next generation G”.

③ On November 15, 2013, I sold 10,000,000 won to J Co., Ltd. (hereinafter “J”) 495,00,000 among the instant G purchased as above with D’s order.

At the time, the written estimate was written as the next generation G G by the National Tax Service.

3. 1 By August 1, 2014, J paid 400 million won out of the amount of goods to I.

② On November 28, 2013, I paid F the total of KRW 220 million, KRW 40 million on August 6, 2014, KRW 330 million on August 7, 2014, and KRW 70 million on August 7, 2014.

③ F is the Plaintiff’s total amount of KRW 50 million on December 10, 2012, KRW 313 billion on June 27, 2014, and KRW 110 million on August 7, 2014.

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