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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
3. The judgment of the court of first instance is subject to Paragraph (1).
Reasons
1. Basic facts
A. On December 9, 2011, the Plaintiff concluded a contract for the supply and sale of goods with the content that the Plaintiff produced functional cosmetics, etc. and supplied them exclusively to the Defendant, and the Defendant recruited a store to sell the above functional cosmetics (hereinafter “instant contract”).
B. Under the instant contract, the Plaintiff supplied the Defendant with functional cosmetics equivalent to KRW 57,933,390 (including value-added tax) from December 2, 2011 to June 20, 2012, and the Plaintiff was paid KRW 51,00,000 out of the principal of the price of the goods.
C. The instant contract was terminated on June 20, 2012.
[Ground of recognition] Facts without dispute, Gap evidence 2, 4, Eul evidence 1 and 4, the purport of the whole pleadings
2. According to the above facts finding as to the cause of the claim, the Defendant is obligated to pay 6,93,390 won for the unpaid goods under the instant contract (i.e., 57,933,390 won - 51,000,000 won - 51,000 won for the instant goods) and damages for delay at each rate of 5% per annum as prescribed by the Civil Act from June 21, 2012 to April 4, 2017, the delivery date of the copy of the instant complaint, and from the next day to the day of full payment, 15% per annum as prescribed by the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings, from the next day to the day of full payment.
3. Judgment on the defendant's assertion
A. 1) The Defendant asserts that the value-added tax should be deducted from the price of the instant goods, since the Plaintiff did not receive a value-added tax invoice on the goods supplied by the Plaintiff under the instant contract. 2) In the event that the supplier of the goods or services agreed to bear value-added tax, whether the supplier of the goods or services has issued a tax invoice or value-added tax.