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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 engaged in the business of manufacturing and selling industrial machinery, etc. under the trade name of “C”, and the Defendant runs the business of selling machinery, equipment, etc. under the trade name of “D”.
B. On June 11, 2012, the Plaintiff was introduced by E in relation to the sale and purchase of the instant machinery, which was purchased from NCTex (hereinafter “instant machinery”) at KRW 176 million (including value-added tax of KRW 16 million) and kept in custody.
C. After consulting the Defendant, the Plaintiff decided to sell the instant machinery at KRW 174.9 million (i.e., value 159 million value-added tax of KRW 159 million). On May 20, 2013, the Plaintiff received transfer of KRW 159 million value-added tax from the Defendant and delivered the instant machinery to the Defendant or to the person designated by the Defendant.
[Ground of recognition] Facts without dispute, Gap's entries in Gap's 1 to 3, purport of the whole pleadings
2. Determination on the cause of the claim
A. The parties’ assertion that the Plaintiff did not pay the value-added tax as the purchaser of the instant machine. Therefore, the Plaintiff asserts that the Defendant is obligated to pay the Plaintiff the value-added tax of KRW 15.9 million for the said machine sales.
In this regard, the defendant asserts that he only mediated the sale of the instant machinery between the plaintiff and the F, and that the buyer is F, not the defendant, and thus, he cannot bear the value-added tax.
B. 1 Generally, who is the party to the contract is one of the parties involved in the contract.
If there is any difference in the interpretation between the parties on the interpretation of a juristic act, the contents of the juristic act, the motive and background of such juristic act, the purpose to be achieved by the juristic act, the genuine intention of the parties, etc. shall be considered comprehensively, and reasonable in accordance with logical and empirical rules.