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(영문) 대법원 2015. 01. 29. 선고 2014두43240 판결
(심리불속행) 변호사 소송용역의 대한 용역의 공급시기는 판결확정일이 아닌 관련 보수금소송에 따른 확정일을 용역의 공급시기로 보아야 함.[국패]
Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu47466
Title
(C) The time of supply for legal services shall be determined by the time of supply for the relevant services, not by the final and conclusive judgment.
Summary
(Main) The service under the delegation contract is completed on the date of a favorable judgment in the delegation lawsuit, but the value of supply has become final and conclusive due to the settlement of disputes over the interpretation of economic benefits, which are the factors to be considered, surrounding the calculation of the contingent reward, and thus, it is reasonable to deem that the time of supply for the service is the time of supply in this case.
Related statutes
Article 9 of the Value-Added Tax Act
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