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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
Facts of recognition
The Plaintiff is a person who has operated a limited restaurant (hereinafter referred to as “instant restaurant”) with the trade name of “D” in Gangnam-gu Seoul Metropolitan Government.
On April 12, 2017, the Plaintiff concluded a premium contract (hereinafter “instant premium contract”) with the Defendant to pay KRW 77,000,000 to the instant restaurant as KRW 10,00 (including KRW 10,000) and to pay KRW 67,00,000 at the time of the contract, and to pay KRW 67,00,000 to the remainder of KRW 67,00,00 in June 6, 2017.
The Defendant paid KRW 10,000,000 to the Plaintiff around the date of concluding the instant premium contract, and paid KRW 10,000,000 on June 11, 2017.
[Grounds for recognition] According to the above fact-finding as to the cause of claim as a whole and the argument, the defendant is obligated to pay the plaintiff 27,000,000 won (i.e., premium of KRW 77,00,000 - premium of KRW 50,000) pursuant to the premium contract of this case and damages for delay calculated at the rate of 5% per annum as prescribed by the Civil Act from June 7, 2017 to July 17, 2017, the delivery date of the copy of the complaint of this case, 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, barring any special circumstances.
The Defendant’s assertion related to value-added tax on the Defendant’s assertion that the amount of KRW 7,00,000,000, out of the premium of KRW 77,000 constitutes value-added tax. The Defendant did not demand a tax invoice to the Plaintiff, and the Plaintiff did not issue a tax invoice to the Defendant. Therefore, the Defendant did not have any reason to pay KRW 7,00,000 that constitutes value-added
In the instant premium contract, the Defendant agreed to pay the Plaintiff KRW 77,00,000,00,000 including value added tax, as seen earlier. Therefore, the Defendant shall pay the Plaintiff KRW 7,00,000 that constitutes value added tax.