In a sales transaction, after both parties sign a sales contract, they perform their respective obligations as stipulated in the contract. “Pay one hand and deliver the goods with one hand” is not only the realization of the rights and obligations of both parties in the contract, but also the embodiment of honest transactions. Recently, the Changshu Court heard such a sales contract dispute case, and the defendant successfully paid the unpaid payment.
Baohua Nonwoven Products Factory and Jiashan Arts and Crafts Company have long had business relationships. In March 2019, Baohua Nonwoven Products Factory sued the court, requiring Jiashan Arts and Crafts Company to pay a total of 510,000 yuan in arrears for 2018.
The defendant Jiashan Arts and Crafts Company argued that the accounts of both parties should be settled every year. In 2018, a total of 54,000 kilograms of non-woven fabrics were received from the plaintiff, with a total payment of 510,000 yuan. It has paid a payment of 350,000 yuan and owes 160,000 yuan. The warehousing orders submitted by the plaintiff in May and June 2018 were not approved because they did not have the signatures of the warehouse management personnel of the company.
The court found after trial that in 2018, the plaintiff supplied a total of 64,000 kilograms of bleached non-woven fabrics to the defendant and the defendant Issue a material storage slip to the plaintiff.
The plaintiff issued 8 special value-added tax invoices to the defendant, with a total weight of 64,000 kilograms and a total payment of 860,000 yuan.
The defendant paid a total of 350,000 yuan in four installments between 2018 and January 2019, leaving the remaining payment of 510,000 yuan unpaid.
According to the warehouse receipt provided by the plaintiff, although the unit price was not indicated, according to the amount of the special value-added tax invoice issued, the total payment for the goods was 860,000 yuan. The defendant declared the invoice as a deduction, indicating its recognition of the price. .
There is no signature of the warehouse management personnel of the defendant company on the warehousing slip. After investigation, it is found that the warehousing slip was issued to the plaintiff after the plaintiff delivered the goods to the defendant, weighed by the defendant, and was issued to the plaintiff from the format, writing method and Judging from the notes, they are consistent with the warehousing slip signed by the defendant’s warehouse management personnel, and the total weight of the warehousing slip is consistent with the total weight of the special value-added tax invoice issued by the plaintiff.
Special value-added tax invoices are also claimed for deduction by the defendant to the tax authorities. It should be deemed that the defendant has confirmed the price of the goods provided by the plaintiff. In the end, the court ruled that the defendant Jiashan Arts and Crafts Company should pay the plaintiff Baohua Nonwoven Products Factory 510,000 yuan for the goods. (All names in the article are pseudonyms)
Judge’s reminder
The transaction process In addition to signing a standardized sales contract, you must also pay attention to relevant details. The production, writing, and project content of documents such as delivery orders and material storage orders must be standardized, and attention should be paid to the preservation of evidence. In the event of a dispute, you can actively provide evidence to safeguard your legitimate rights and interests.
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