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(영문) 인천지방법원 2019.11.26 2019나53634
부당이득금
Text

1. The part against the defendant among the judgment of the court of first instance is revoked, and the plaintiff's primary claim corresponding to the revoked part is revoked.

Reasons

1. Facts of recognition;

A. On January 2, 2008, the Plaintiff is a corporation established on May 25, 2016 and whose business purposes are plastic assembly block manufacturing, distribution, sales, etc.

B. In 2016, the Plaintiff promised to transfer the Defendant’s share of 20% from the Defendant, and performed the 3D design development work on the assembly block, and then delivered the Defendant the gold type manufactured and completed with the 3D design development work on the prefabricated block. (2) On March 8, 2017, the Defendant filed a patent application with the name of “E” for the above prefabricated block under the name of “E”, and the patent registration was completed with F with the patent number of the date of patent registration.

C. On June 29, 2017, the Plaintiff prepared a statement of transaction (Evidence A No. 14) equivalent to KRW 4,400,00 in the name of “5 design wood production cost” (Evidence A) between H and H operating a business with the trade name of “G”. On February 7, 2018, the Plaintiff prepared a statement of estimate (Evidence A No. 12) equivalent to KRW 7,600,000 in total under the name of “1,2, and4 design wood production cost” (Evidence A. 12 separate from value-added tax) for the Defendant on February 3, 2017, the Plaintiff prepared a statement of estimate (Evidence A. 12 separate from value-added tax) equivalent to KRW 165,200,00 in total under the name of “flut block, sand flut, and upper and lower-class sets, etc.

3) On September 25, 2017, the Plaintiff issued to the Defendant a tax invoice of KRW 70,000,000 (Evidence A) for supply price of KRW 77,000,000, total of KRW 7000,000,000, under the pretext of “the multi-use gambling for construction use,” and on October 20, 2017, the Defendant remitted KRW 7,000,000 to the Plaintiff under the pretext of “gold” (Evidence B’s evidence 2 and evidence 4). However, the said tax invoice and remittance details reduces the Defendant’s value-added tax amount.

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