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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. Basic facts
A. On November 17, 2005, the Plaintiff entered into a contract with the Defendant to lease 60 square meters at the 100,000,000, monthly rent 2,000,000, and the period from December 31, 2005 to December 31, 2007, among the 31, 2007, of the 1st floor pharmacy of the 1st floor of the 1st floor of the building owned by the Defendant (hereinafter “instant commercial building”).
B. Around December 2009, the Plaintiff entered into a renewal contract with the Defendant, setting a deposit of KRW 150,000,000, monthly rent of KRW 2,000,000 for the instant commercial building.
C. On December 12, 2013, the Plaintiff entered into a re-contract (hereinafter “instant contract”) with the Defendant with a deposit of KRW 100,000,000, monthly rent of KRW 3,000,000, and the period from January 1, 2014 to December 31, 2015, and entered into a re-contract (hereinafter “instant contract”). D.
Until the transfer of the instant contract, the Plaintiff paid the Defendant the value-added tax of KRW 200,000 (=the rent of KRW 2,000,000 x 10%) separately from the rent.
E. The lease contract between the Plaintiff and the Defendant for the instant commercial building was finally terminated on March 31, 2016, and the Plaintiff transferred the instant commercial building to the Defendant on the same day.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 4, the purport of the whole pleadings
2. The parties' assertion
A. The Plaintiff’s cause of the Plaintiff’s claim is set at KRW 3,00,000 per month, including value-added tax, when entering into the instant contract.
Nevertheless, while returning the deposit to the Plaintiff, the Defendant returned only KRW 91,900,000 (= KRW 3,000,000 x 10% x 27 months) after deducting value-added tax on KRW 3,00,000 for the monthly rent of KRW 3,00,000 for 27 months (= KRW 100,000 - KRW 8,100,000).
Therefore, the Defendant is obliged to pay the Plaintiff the balance of the lease deposit, KRW 8,100,000, and the delay damages.
B. Article 31 of the Value-Added Tax Act provides goods or services to the Defendant.