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Reasons
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(영문) 인천지방법원 2020.10.28 2020가단239822
추심금
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by each person;

Reasons

1. Basic facts

A. The Plaintiff filed a lawsuit claiming the purchase price of goods against C Co., Ltd. (hereinafter “C”).

On August 14, 2019, the above court rendered a judgment that "C shall pay to the Plaintiff 121,318,120 won and interest thereon at the rate of 12% per annum from March 28, 2019 to the date of full payment." The above judgment became final and conclusive around that time.

B. On March 31, 2020, the Plaintiff obtained on March 31, 2020 the seizure and collection order (the Incheon District Court Branch Branch Office 2020 U.S. Branch Office 1808) against “the interest rate of 14,558,174 won calculated at the rate of 12% per annum from March 28, 2019 to March 27, 2020,” and the original copy of the above order was delivered to the Defendant on April 2, 2020 and confirmed as it is.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1-7, 9, 10, and the purport of the whole pleadings

2. The parties' assertion;

A. The plaintiff, as a creditor of C, received a collection order against KRW 135,876,294 from among the claim for the purchase of goods held by C against the defendant, and therefore, the defendant is obligated to pay the above collection amount to the plaintiff.

B. As to this, the defendant asserts that C's tax invoice issued by C against the defendant is prepared falsely without real transactions for the purpose of tax evasion, and C's claim for the price of goods against the defendant does not exist.

3. According to the evidence Nos. 8 and 2 of the judgment of the court below, C may recognize the fact that it issued a sales tax invoice against the defendant as the value of supply indicated in the following table:

However, according to the purport of the evidence Nos. 2-8 and the entire pleadings, ① the amount equivalent to the value-added tax amount based on each value of supply immediately after the issuance of each tax invoice by the Defendant is either C’s actual operator D or its designated account.

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