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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a personal entrepreneur engaged in the waterproof sheet manufacturing business under the trade name of “B” and is paid KRW 118,00,000 for intermediate payment, KRW 590,000,00 on the date of the contract, and KRW 472,00,000 for intermediate payment, KRW 472,000,000 on April 30, 2013 to the KONEX (hereinafter “KON”) and for the Plaintiff to manufacture and install waterproof sheet equipment (hereinafter “instant machinery”) and deliver the KON to the KON on June 30, 2013 upon completion of trial operation. The Plaintiff paid KRW 118,180,00 on the date of the contract to the Plaintiff by June 30, 2013 to the KON at the time of the conclusion of on-site assembly construction, and KRW 472,00,000 on the annual payment of the price for delay after the completion of construction work.
B. While the Plaintiff was manufacturing and installing the instant machinery in the KON Factory pursuant to the said contract, the Plaintiff discontinued the manufacture of the said machinery on or around September 2013 due to the payment of the KON’s price, etc., and on November 8, 2013, KON drafted a notarial deed (No. 4, 2013; hereinafter “instant authentic deed”) stating that “The KON shall approve that the amount of unpaid debts owed to the Plaintiff as of November 8, 2013 is KRW 694,960,00,000, and shall be paid as of November 15, 2013. When delay, the Plaintiff shall pay damages for delay at a rate of 20% per annum.”
C. The Plaintiff suspended the manufacture of the machinery due to the KON’s payment, and accordingly, did not report the value-added tax and global income tax on the sales related to the manufacture of the instant machinery on the ground that the condition of inspection that the Plaintiff should undergo an examination by KON was not fulfilled and the time of supply of the instant machinery has not yet arrived.
As to this, the Defendant considers on November 8, 2013, the notarial deed of this case, prepared, as the time of supply for the instant machine, as the time of supply for the instant machine, to the Plaintiff on August 4, 2015.