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1. On August 2, 2011, the Defendant paid to the Plaintiff KRW 12,104,200 as additional tax for over-value added tax for over-value added tax for the year 201.
Reasons
1. Details of the disposition;
A. On October 22, 2009, the Plaintiff entered into a contract with a company incorporated for the purpose of integrating solar power plants and their incidental business, under which the services for construction of solar power facilities at 919.6kW from November 11, 2009 to October 30, 2010 are to be provided for the construction period of construction of solar power facilities at KRW 4,300,000,000. On December 30, 201, the Plaintiff entered into the contract with a non-party company and the aforementioned construction period from November 11, 2009 to March 31, 201, and agreed to delay the termination period by five months.
(hereinafter referred to as the “instant construction contract”), encompassing the foregoing air change agreement, B.
On March 10, 2010, Nonparty Company filed a claim with the Plaintiff for construction payment of KRW 3,440,000,000, equivalent to the highest ratio of 80% of the total construction cost during the entire construction work, accompanied by the purchase tax invoice.
Accordingly, on March 16, 2010, the Plaintiff paid KRW 3,440,000 to the non-party company as part of the construction price of this case. In this regard, the Plaintiff filed an application for refund of value-added tax after deducting the input tax amount of KRW 3,975,000,000, including the input tax amount of KRW 3,440,000,000 under the said tax invoice, from the output tax amount.
C. On March 10, 201, Nonparty Company requested the Plaintiff to confirm the completion of the instant construction work upon completion and filed a claim for payment of KRW 860,00,000 for the remainder of the construction cost (excluding KRW 3,440,000 already paid).
Accordingly, on March 15, 201, the Plaintiff completed the confirmation of the completion of the instant construction project (as at the time, the Plaintiff stated in the confirmation of the completion amount of the construction project as KRW 3,440,00,000, and KRW 860,000,000). On March 16, 2011, the Plaintiff paid the remainder of KRW 860,000 to the non-party company on March 16, 201. On March 17, 2011, the supply price of KRW 860,000,000 upon the payment of the remainder from the non-party company.