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Reasons
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(영문) 춘천지방법원강릉지원 2019.02.12 2018나31092
매매대금
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1. All appeals filed by the Defendant (Counterclaim Plaintiff) against the instant principal lawsuit and counterclaim are dismissed.

2. The costs of appeal shall be the principal lawsuit.

Reasons

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Facts of recognition;

A. On January 24, 2015, the Plaintiff entered into a contract to sell to the Defendant all rights related to a limited partnership company C (hereinafter “instant corporation”) at KRW 185 million (hereinafter “instant sales contract”). The payment of the price was paid in installments by 20% at the time of the contract, 30% at the end of January 2015, 40% at the end of April 2015, and 10% at the end of July 2015.

B. Accordingly, the Defendant paid to the Plaintiff a total of KRW 12.5 million on January 24, 2015, KRW 37 million, KRW 5.5 million on January 31, 2015, and KRW 12.5 million on July 23, 2015.

C. Meanwhile, the Plaintiff and the Defendant agreed that the claims and obligations arising prior to the above sales contract revert to the Plaintiff. On November 18, 2015, the Defendant refunded KRW 5,480,500 of the value-added tax for the second term portion of the corporation of this case on November 18, 2015, and paid KRW 12,92,359 as the interest rate for the provisional payment against the Plaintiff in December 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 2, 6, and 7 (Evidence No. 1, 2, 6, and 7)

2. Determination on the main claim

A. The facts that the Plaintiff and the Defendant concluded the instant sales contract with respect to the instant legal entity as KRW 185 million are as follows. On the other hand, the Plaintiff was paid KRW 12.5 million from January 24, 2015 to July 23, 2015, from the Defendant’s payment of KRW 12.5 million. As such, the Defendant is obligated to pay the Plaintiff the amount of KRW 82.5 million (= KRW 185 million - KRW 12.5 million) calculated by deducting the adjusted interest paid by the Defendant on behalf of the Plaintiff, as sought by the Plaintiff, as claimed by the Plaintiff.

B. In addition, according to the above facts of recognition, it is reasonable to view that the defendant received value-added tax of 5,480,500 won which the plaintiff should have received without any legal ground.

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