(영문) 대구지방법원 2016.02.17 2015나9255 | 리걸엔진

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(영문) 대구지방법원 2016.02.17 2015나9255

물품대금

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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

1. Basic facts

A. The Plaintiff is a company that manufactures and sells synthetic resin, and the Defendant is engaged in the business of manufacturing and processing synthetic resin with the trade name “D”.

B. On March 3, 2006, the Plaintiff sold the synthetic resin originals, etc. of synthetic resin amounting to KRW 3,590,400 (value 3,264,000 value-added tax of KRW 326,400) in total to “B” (workplace address in Gyeonggi-do), a business operator registered as a representative, and the Plaintiff sold the synthetic resin originals to B. The Plaintiff issued a tax invoice stating “B company C” from that time to December 31, 201.

C. At the time, the Defendant, the husband of C, was operating B while using the name “B representative”.

On April 7, 2010, the Defendant registered the business with the trade name as “D”, the location of the place of business as “Seoul-do, Gwangju-si E”, and on December 27, 201, the Defendant, by facsimile, notified the Plaintiff of the change of the business registration certificate and the change of the business registration certificate as “case of business transaction registration related to the change of the business registration certificate and the issuance of electronic tax invoices.” From December 1, 2011, the Defendant issued a written request for the issuance of the tax invoice as a new business operator with the changed business registration certificate. D representative director A and D’s business registration certificate.

E. On December 31, 201, the Plaintiff issued a tax invoice on December 31, 201, which entered as “B,” and then issued again a tax invoice on December 31, 201 of the same amount entered as “D,” by the person who received the tax from the Plaintiff to September 30, 2012.

F. Goods supplied by the Plaintiff from January 2012 to September 2012 as “D Company A” are equivalent to KRW 125,733,850 at the market price. The amount of goods paid by the Defendant to the Plaintiff during the said period is KRW 215,00,000.

G. At the time of the Plaintiff’s supply of goods to B, F, an employee of B, is the Plaintiff.

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