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1. The plaintiff's primary claim and the conjunctive claim are dismissed, respectively.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. An affiliate company, etc. of a lot group, including the Defendant, has entered into a contract for a business partnership with a member card company and a lot panel, and the customer purchases goods or services in the national lot department department, lot board, and lot board, etc. operated by the Defendant and lot group, and if the customer makes a payment with a lot card or presents a membership card, he/she shall set aside a certain percentage of the purchase amount as points, and allow the customer to purchase goods or services from the above sales store or exchange them with the private goods by using the points accumulated later.
B. On January 29, 2012, the Plaintiff purchased goods equivalent to KRW 43,644,00 in total from a lot store operated by the Defendant, and settled the price at KRW 43,00 in cash and KRW 640 in points.
(10 won or less is a fractional reduction). [Reasons for recognition] without any dispute, Gap evidence 3, Gap evidence 4-2, and the purport of the whole pleadings.
2. Determination
A. The Supreme Court recently declared that it is unlawful for the tax authority to impose value-added tax on a lot point. The Defendant asserts that there is no obligation to pay value-added tax on a lot point, and that the Plaintiff, who actually paid the value-added tax, should also be returned by unjust enrichment from the Defendant. The Plaintiff asserts that 39 won of value-added tax on 640 won paid by points (i.e., total purchase amount of 43,640 won - total purchase amount of 2,654 won - cash receipt amount of 43,600 won - cash receipt amount of 43,615 won) and its delayed payment damages, and then seek a cash receipt issuance for 640 won of points settlement to the Defendant in order to claim a refund of the said value-added tax.
B. According to the evidence revealed earlier, the Supreme Court rendered a judgment on August 26, 2016, thereby selling goods by companies affiliated to a lot group, including the Defendant, etc.