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1. Of the judgment of the court of first instance, the part against the defendant exceeding the amount ordered to be paid below shall be revoked.
Reasons
1. Basic facts
A. The Plaintiff is an individual entrepreneur who operates a mutual construction company with the trade name “D” in Gyeyang-gu Seoul Metropolitan City C.
B. On June 30, 2015, the Plaintiff’s construction cost for the construction of a new E-ground warehouse or manager (hereinafter “instant construction”) with the Defendant during the construction period from July 1, 2015, is KRW 110,100,000 (excluding value-added tax 13,981, 818), and the construction period from July 1, 2015.
9. Until May 15, 198, a contract was entered into for 105 days (hereinafter “instant contract”).
C. On August 27, 2015, the Plaintiff purchased a new panel and formed a school office inside the said warehouse (hereinafter “instant additional construction”). D.
The plaintiff completed the construction of this case, and the defendant paid the plaintiff the construction price of KRW 16 million up to now.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings
2. Determination on the cause of the claim
A. According to the above recognition of the claim for the payment of the construction price of this case, the defendant, barring any special circumstance, stated that the plaintiff who completed the construction work of this case 124,981,818 won = value-added 13,981,81,818 won of the construction price of this case = 100,000 won of the construction price of 110,000 won, and the defendant, "Article 15 of the Value-Added Tax Act, which stipulates that when the business operator supplies goods or services, the amount equivalent to value-added tax shall be collected from the person who received the supply of the goods or services, merely declares that he will ultimately bear the amount equivalent to value-added tax collected from the person who received the supply of the goods or services, and there is no judicial right to collect the amount equivalent to value-added tax from the person who received the supply based on the above provision."