Seoul Administrative Court 2008Guhap21089 (2009.08)

Where construction price is paid after a final and conclusive judgment due to defects in construction after the date of approval for use;

The supply of the service is completed and the supply price is determined as long as the construction work price to be received under the construction contract is completed and approved for use, and even if the balance of the construction work has been determined by the judgment due to the dispute arising from the defects of the service, it is only a matter concerning defects.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of denying the refund of value-added tax of 101,010,364 won for the first term of 2007 against the plaintiff on May 8, 2007 shall be revoked.

The reasoning for this court's explanation is as follows: (a) the court's reasoning for this case is the same as the ground for the judgment of the first instance, except for using "1.17 billion won" between the third and fourteen (14) of the judgment of the first instance as "one billion won"; (b) therefore, Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited.

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.