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(영문) 서울고등법원 2015.03.18 2014누62359
부가가치세등부과처분취소
Text

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

A. Under the terms and conditions of acceptance, D Company 17,757,200 won (hereinafter “D Company 177,757,200 won”) 4,937,700 won prior to the maturity on November 29, 2010, 36 months prior to the maturity on November 29, 2010, KRW 9,875,400 E Company 49,972,800 won (10,416,100 won) 10,416,100 won prior to the maturity on December 6, 2010 (hereinafter “the Plaintiff”) 629,95,200 won prior to the maturity on December 6, 2010 (hereinafter “the terms and conditions”) 13,124,900 won prior to the maturity on December 15, 2013, 13,124,900 won, 33,416,400 rental rental equipments (2).

Article 3 (Leren Contract Relation) The plaintiff clearly specifies the present contractual relationship with the lessee, and the lessee pays the prescribed rental fee in advance to the plaintiff.

(hereinafter omitted) Article 4 (Period of Mandatory Use and Mandatory Use) The lessee shall be subject to the terms of Article 4 (Period of Mandatory Use and Mandatory Use) to the Plaintiff and the revocation of the contract.

(hereinafter referred to as "the special terms and conditions") * The post-management services for products shall be unrelated to the plaintiff and be subject to A/S from C under the Lessee's responsibility.

* Basic monthly sirens mean the monthly sirens that the lessee should pay to the Plaintiff if there is no prepaid sirens.

1. The lessee deposits a siren (the amount of KRW 60 million for D Company, KRW 160 million for E Company, and KRW 200 million for F Company) to the Plaintiff at the same time as the lessee concludes a siren contract.

2. The lessee shall pay the amount calculated by subtracting the amount received from the monthly sirens from the amount of the monthly sirens by equally dividing it into the sirens;

* In principle, if a siren contract is terminated normally by the expiration date date, the ownership of the siren product shall be automatically transferred from the plaintiff to the lessee.

B. On the date of conclusion of each of the above contracts, the Plaintiff: “The Plaintiff received the goods from the D Company, etc. at the designated location under the rental contract between the Plaintiff and us. The received sirens confirmed as a normal state without any defect or defect as a result of the examination, and promised not to raise any objection to the commencement of the rental contract.”

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