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1. The appeal by Defendant Korea ASEAN Corporation is dismissed.
2. The costs of appeal are assessed against Defendant Korea-ASEAN Corporation.
Reasons
Basic Facts
On the end of 2015, the Plaintiff requested the “D Licensed Real Estate Agent Office” under 202 Dong E218 of the same building in order to sell the building Nos. 203 and 324 (hereinafter “instant commercial building”).
In the event that a person who runs a shopping mall sells a commercial building, he/she shall file a report on discontinuance of business and pay 10% value-added tax on the portion of the building within 25 days from the date of cessation of business. In the event that a purchaser is a taxable business, the said value-added tax may be refunded. However, in order to avoid the complex procedure where the purchaser pays an amount equivalent to the value-added tax by receiving it from the purchaser and again pays it to the purchaser, the Plaintiff explained the above circumstances and expressed his/her intent to sell the commercial building by the method of comprehensive transfer and acquisition of the business.
Around January 2016, Defendant ASEAN expressed its intent to purchase the instant commercial building through Defendant B, a licensed real estate agent affiliated with the said licensed real estate agent office. In the course of the consultation for concluding a contract, Defendant ASEAN demanded the Plaintiff to enter into a contract by means of a general real estate sales contract rather than a comprehensive transfer and acquisition method of the business that the Plaintiff originally desired.
Therefore, there is a defect that the Plaintiff could not enter into a contract with the Plaintiff as a matter of value-added tax unless it is a comprehensive transfer or acquisition of the business, and Defendant ASEAN explained through Defendant B that the Plaintiff would not pay the value-added tax if it issues a tax invoice on the part of the building price of this case to the Plaintiff. Ultimately, on January 18, 2016, the Plaintiff issued the instant commercial building between Defendant ASEAN and the Plaintiff as a broker of Defendant B, and the sales price of KRW 158,00,000 (land price of KRW 67,150,000, building price of KRW 90,850,000).