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1. Of the judgment of the first instance, the Plaintiff’s KRW 59,191,980 against the Defendant and its related amount from February 1, 2018 to October 1, 2019.
Reasons
1. Basic facts
A. On April 10, 2017, the Defendant received a contract from D Co., Ltd. for stone construction among Suwon-si and two lots of land neighborhood living facilities and urban-type residential housing construction works, and entered into a construction contract with the Plaintiff on April 10, 2017 (hereinafter “instant construction contract”).
A person placing an order: The period of construction of KRW 640,00,000 for the Plaintiff (E): April 10, 2017 to December 30, 2017: There is no advance payment, and progress payment is made on the 30th day of the following month when the claim is filed on the 30th day of each month.
B. At the time of the instant construction contract, the Plaintiff and the Defendant agreed to supply the materials to the Plaintiff by the Defendant and deduct the said materials from the payment of the materials or the payment of the said materials from the Defendant. The Plaintiff received materials from the Defendant by June 14, 2017, but the Plaintiff, other than the Defendant, directly procured and used the materials on the grounds of unit price, etc. thereafter.
C. On April 10, 2017, the Plaintiff commenced tin Corporation pursuant to the instant construction contract, and completed the said construction around December 30, 2017. On June 30, 2017, the Plaintiff issued respectively electronic tax invoices of KRW 40,000,000 (tax amount of KRW 4,000,000), electronic tax invoices of KRW 40,000 (tax amount of KRW 4,000,000) as of July 31, 2017, and electronic tax invoices of KRW 50,000,000 (tax amount of KRW 5,000,000) as of January 24, 2018, respectively.
The Defendant paid the Plaintiff KRW 411,307,990 in total as construction cost.
E. Meanwhile, the Plaintiff is obligated to pay the Defendant KRW 28,800,000, which is 4.5% of the construction cost (640,000,000) stipulated in the above construction contract, as a subcontract fee, to the Defendant. The Defendant is obligated to pay the Plaintiff the total value-added tax of KRW 13,000,000 issued by the Plaintiff (= KRW 4,000,000).