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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. Basic facts
A. On February 16, 2010, C entered into a contract with the Defendant for a construction project of KRW 98,600,000,000, including the additional construction work of KRW 118,245,00,00,000, for the construction cost of the 3F Einsium of the building in the Changwon-gu Seoul Special Metropolitan City (excluding value-added tax) and completed the construction project on March 30, 2010.
(hereinafter referred to as the “instant construction contract,” including additional construction works. (b)
From February 19, 2010 to March 30, 2010, the Defendant paid the construction cost of KRW 118,245,00 to C, and according to the agreement with C, value-added tax was paid KRW 2 million around April 2012.
C. After that, F Co., Ltd., whose representative was C, was the F Co., Ltd., received a decision of omitting sales, along with a penalty surcharge equivalent to KRW 200 million on December 5, 2013, on the premise that there was a claim equivalent to value-added tax against the Defendant, and C transferred the said claim to the Plaintiff on April 19, 2014, and notified the Defendant of the transfer on May 9, 2014.
【Ground for recognition】 The fact that there has been no dispute, Gap's 1, 2, 4, Eul's 1 and 2, the purport of the whole pleadings
2. The plaintiff's assertion
A. At the time of the instant construction contract, the Defendant and C paid only part of the value-added tax on the instant construction contract, and the remainder of the value-added tax was agreed to bear the Defendant’s burden in the event that any inevitable cause arises later (hereinafter “instant agreement”). Accordingly, the Defendant paid only the value-added tax of KRW 2 million agreed upon to the Plaintiff.
B. However, as a result of the investigation of value-added tax, the omission of sales was confirmed and thus, the penalty was imposed on C. This constitutes grounds for bearing value-added tax under the instant agreement, and thus, the Defendant is obliged to pay C unpaid value-added tax.
C. Also, the instant agreement is an agreement to evade taxes and is in good morals and other social order.