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Reasons
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(영문) 서울고등법원 2020.04.24 2019나2028377
물품대금
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1. All appeals filed by the plaintiff and the defendant are dismissed.

2. In accordance with the expansion of the purport of the claim by this court, the defendant.

Reasons

1. Basic facts

A. The Plaintiff is an individual entrepreneur who imports and sells medical devices with the trade name C, and the Defendant is the main agent in selling medical devices.

It is a corporation with business purposes.

B. The Plaintiff and the Defendant traded goods in the following manner from February 15, 2012 to October 6, 2016.

1) The Defendant, upon consignment by the Plaintiff, stored medical products used for the chest surgery, such as the co-ownership bank, mersh, and slick, imported from abroad, in the warehouse of the Defendant Company, sold them to the hospital, etc.

3) If the plaintiff issues a tax invoice, the defendant shall issue the tax invoice (the supply price plus the value added tax; hereinafter the same shall apply).

(C) The Plaintiff agreed to pay a considerable amount of money as the price for goods. C. The total amount issued by the Plaintiff to the Defendant from March 2, 2012 to September 30, 2016 is KRW 27,069,894,600, and the amount transferred by the Defendant to the account for the payment of the price for goods to the Plaintiff during the same period is KRW 24,614,302,080. [Grounds for Recognition] The fact that there is no dispute, and each entry (including each number; hereinafter the same shall apply) in the evidence Nos. 1, 2, 3, 5, and 6.

- The purport of the whole pleadings

2. The plaintiff's ground for claim

A. The Defendant filed a claim for the purchase price of goods for which a tax invoice was issued (the first instance claim amount) from March 2, 2012 to September 30, 2016, and the amount of KRW 26,189,894,60 for which a tax invoice was issued in relation to the transaction of goods between the Defendant and the Defendant is KRW 27,069,894,600, and the Plaintiff filed a claim for the remainder after deducting KRW 880,000,000,000, which issued the revised tax invoice on December 28, 2016.

Of them, the remainder of KRW 1,575,592,52,520 which has already been repaid is liable to pay the remainder of KRW 24,614,302,080 which has already been repaid.

(b) Claim for the price of goods that are not issued by the tax invoice (the amount claimed additionally);

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