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(영문) 서울행정법원 2018.04.27 2017구합2264
부가가치세부과처분취소
Text

1. The Defendant’s value-added tax of KRW 567,803,630 (including additional tax) for the Plaintiff on May 1, 2016.

Reasons

A. A joint and several surety and, in the event that a project is not possible for any reason relating to the instant construction project, or the Plaintiff violated the instant contract, a letter and a warranty to waive all rights, such as the construction right, lien, etc., of the instant construction project, was prepared and submitted to the Suhyup.

From November 12, 2008 to April 30, 2010, the Plaintiff, while carrying out the instant construction project, filed a claim for payment for completed portion (value-added tax) with the C Educational Council at least ten times, issued a tax invoice (the date of occurrence of the tax invoice and the “supply cost” column in the table below), received progress payment from the T Educational Council (the date of receipt of the payment for completed portion (the date of receipt and the “paid amount” column in the table below) and returned 30% of the value of supply, excluding value-added tax, to the C Educational Council once every nine times.

(1) The amount of 1,100,000 won and 8,164,000 won and 284,000 won and 2,00,000 won and 8,000 won and 1,164,000 won and 284,000 won and 2,000 won and 1,000 won and 1,000 won and 1,000 won and 1,000 won and 1,000 won and 1,000 won and 1,000 won and 2,00,00 won and 1,000 won and 1,00 won and 3,00 won and 1,00 won and 1,00 won and 1,00 won and 1,00 won and 1,00 won and 1,00 won and 3,000 won and 1,000 won and 1,000 won and 1,05,000.

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