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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Facts of recognition;
A. The Plaintiff entered into a contract with the Defendant for the surface disposal work of the C Apartment and D hotel (hereinafter “instant construction work”). The Defendant, with the Plaintiff’s consent, issued each tax invoice of KRW 22,00,000,000 as of August 19, 2013, which the supplier became E, and KRW 16,50,000 as of March 25, 2014, and KRW 5,197,500 as of May 29, 2014 (hereinafter “instant tax invoice”).
B. The Plaintiff paid the construction price under each of the above tax invoices to the Defendant.
C. After the Plaintiff’s investigation into the tax invoice under the name of E in a false manner, the tax invoice was non-deductible the input tax amount and imposed the Plaintiff KRW 6,335,891 on the aggregate of the value-added tax and the additional tax. The Plaintiff paid the said amount.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, purport of the whole pleadings
2. The plaintiff's assertion that the defendant prepared and delivered a tax invoice different from the facts to the plaintiff. Since the defendant's tort caused damages to the plaintiff, the defendant shall compensate the plaintiff for the damages.
3. Comprehensively taking account of the overall purport of the arguments in the evidence Nos. 2 and 3, 6,335,891 won paid by the Plaintiff is a tax invoice different from the facts, and thus, it can be acknowledged that the Song tax secretary deducts the input tax amount for the pertinent transaction portion and imposes the Plaintiff a penalty tax for value-added tax, general underreporting, and non-payment in good faith. The Plaintiff voluntarily consented to issuing the tax invoice by the Defendant, who is the actual supplier, to E that is not the Defendant. Therefore, the above KRW 6,35,891 won was imposed on the Plaintiff by filing a return of the value-added tax amount using a false tax invoice. This is caused by the Defendant’s tort.