logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울중앙지방법원 2015.04.03 2014가합553028
공사대금
Text

1. The Defendant’s KRW 200,979,156 for the Plaintiff and KRW 6% per annum from January 9, 2014 to April 3, 2015.

Reasons

1. Circumstances leading to the dispute of this case;

A. On December 11, 2009, the Defendant announced a public announcement of the construction project (the name of the construction project: 16,624,47,00 won, estimated price 15,780,306,64 won, value-added tax (including purchase tax) 84,170,336 won, and hereinafter “the instant construction project”).

B. On February 12, 2010, the Defendant contracted the instant construction project at the contract price of 13,182,186,830 won, and the additional tax rate of 10% to a joint supply and demand company (it was changed to 60%, Plaintiff 40%, Plaintiff 62.69%, and Plaintiff 37.31%, while the construction was changed to 62.69% on March 11, 2014) comprised of a joint supply and demand company (i.e., a comprehensive construction company (hereinafter referred to as “comprehensive construction”) and Plaintiff (i.e., the current trade name was changed from the distribution industry).

(hereinafter referred to as “instant contract”). C.

The terms used in this Act (Definitions) Article 2 of the Housing Act (Definitions) shall be defined as follows, at the national rental housing complex of the king 2nd district:

3. The term "national housing" means a house constructed or improved under a support of funds from the National Housing Fund under Article 60, the area of which used exclusively for the residential purpose (hereinafter referred to as "exclusive residential area") is not more than 85 square meters per family or household;

The national housing defined by the National Housing Act (the exclusive residential area is less than 85 square meters per house or household) includes a house of less than 1 house or household.

Accordingly, while entering into the instant contract, the Plaintiff and the Defendant shall be exempted from value-added tax on the supply of goods or services falling under any of the following subparagraphs under Article 106(1)4 of the Restriction of Special Taxation Act (Article 106(1)4 of the Restriction of Special Taxation Act):

4. National housing prescribed by Presidential Decree and its housing;

arrow