cciia.org.cn 2022-11-11 9:36:05 人民法(fa)院報
近日，湖南省祁東縣(xian)人民法院審結一起被告以原(yuan)告未(wei)先(xian)開具發(fa)票(piao)構成先(xian)期(qi)違約為由，拒絕履(lv)行付款(kuan)義務的(de)合同糾紛(fen)案。法院審理后認為，未(wei)開具發(fa)票(piao)屬(shu)合同附(fu)隨義務，非先(xian)履(lv)行抗辯權的(de)履(lv)行條件，遂(sui)判決被告支付工程款(kuan)及遲延履(lv)行期(qi)間的(de)利息。
原(yuan)(yuan)告(gao)益陽某(mou)廣告(gao)有(you)限公(gong)司(si)訴(su)稱，其與(yu)被(bei)(bei)告(gao)祁東(dong)某(mou)置業有(you)限公(gong)司(si)簽訂(ding)某(mou)項目亮(liang)化安(an)(an)(an)裝(zhuang)和物(wu)料制作安(an)(an)(an)裝(zhuang)合同(tong)，約(yue)定被(bei)(bei)告(gao)在(zai)原(yuan)(yuan)告(gao)處(chu)購買裝(zhuang)飾(shi)裝(zhuang)修物(wu)品等，由原(yuan)(yuan)告(gao)進行安(an)(an)(an)裝(zhuang)，并對具體(ti)需要的設備和數量、價格等進行了約(yue)定。后原(yuan)(yuan)告(gao)按要求于2019年12月(yue)8日至2020年3月(yue)8日期間將物(wu)料清單上(shang)貨(huo)物(wu)安(an)(an)(an)裝(zhuang)完畢，被(bei)(bei)告(gao)方工作人員(yuan)于2020年6月(yue)10日在(zai)驗(yan)收確認單上(shang)簽字，確認貨(huo)物(wu)及安(an)(an)(an)裝(zhuang)已驗(yan)收合格。但被(bei)(bei)告(gao)截至本案起訴(su)之日仍未(wei)按合同(tong)約(yue)定支(zhi)付相關款項。原(yuan)(yuan)告(gao)遂訴(su)請被(bei)(bei)告(gao)支(zhi)付147000元工程款及79732.8元違約(yue)金。
被(bei)告祁東某(mou)置業有(you)(you)限公司辯稱，原告未(wei)按(an)合同約(yue)定提供增值稅稅票(piao)，構成(cheng)先期違(wei)約(yue)，被(bei)告有(you)(you)權拒絕付款。
法院經審理查明，2019年(nian)12月(yue)，益陽某廣告(gao)有限(xian)(xian)公(gong)司(si)（乙方(fang)(fang)(fang)）與(yu)祁(qi)東某置(zhi)業有限(xian)(xian)公(gong)司(si)（甲(jia)方(fang)(fang)(fang)）簽(qian)訂合(he)同(tong)，約定甲(jia)方(fang)(fang)(fang)委托乙方(fang)(fang)(fang)進行(xing)項目亮化安裝(zhuang)和物料(liao)制作安裝(zhuang)，并對(dui)合(he)同(tong)期(qi)限(xian)(xian)、合(he)同(tong)總價款(kuan)(kuan)、亮化物料(liao)和室外包裝(zhuang)物料(liao)的(de)(de)材料(liao)及(ji)質(zhi)(zhi)量(liang)要(yao)(yao)求(qiu)、規(gui)則、數量(liang)、單價等進行(xing)了明確約定。合(he)同(tong)還約定甲(jia)方(fang)(fang)(fang)在乙方(fang)(fang)(fang)提交齊全的(de)(de)付(fu)(fu)(fu)款(kuan)(kuan)資料(liao)并審核確認(ren)后(hou)(hou)(hou)30日內一次(ci)性支付(fu)(fu)(fu)至(zhi)(zhi)結算總價的(de)(de)95%，余款(kuan)(kuan)5%作為(wei)質(zhi)(zhi)保金，待保修期(qi)滿后(hou)(hou)(hou)無息支付(fu)(fu)(fu)給乙方(fang)(fang)(fang)，免費質(zhi)(zhi)量(liang)保修三(san)個月(yue)；每次(ci)付(fu)(fu)(fu)款(kuan)(kuan)前乙方(fang)(fang)(fang)應當及(ji)時(shi)提供相應的(de)(de)等額發票供甲(jia)方(fang)(fang)(fang)查驗，如乙方(fang)(fang)(fang)開具的(de)(de)發票不(bu)符合(he)本合(he)同(tong)要(yao)(yao)求(qiu)的(de)(de)，甲(jia)方(fang)(fang)(fang)有權拒絕付(fu)(fu)(fu)款(kuan)(kuan)并順(shun)延付(fu)(fu)(fu)款(kuan)(kuan)時(shi)間，而不(bu)承擔違約責(ze)任……合(he)同(tong)簽(qian)訂后(hou)(hou)(hou)，原告(gao)依約履行(xing)了制作安裝(zhuang)義務，并從2020年(nian)3月(yue)4日起(qi)，多次(ci)通過微信(xin)與(yu)被(bei)告(gao)方(fang)(fang)(fang)工作人員聯系要(yao)(yao)求(qiu)進行(xing)驗收付(fu)(fu)(fu)款(kuan)(kuan)流程。原告(gao)于(yu)2020年(nian)6月(yue)10日申請被(bei)告(gao)付(fu)(fu)(fu)款(kuan)(kuan)，但被(bei)告(gao)至(zhi)(zhi)起(qi)訴(su)之日仍未支付(fu)(fu)(fu)。
法(fa)院(yuan)審理后認為，原告(gao)(gao)益陽某廣告(gao)(gao)有(you)(you)(you)限(xian)公(gong)司(si)與被(bei)告(gao)(gao)祁東某置業有(you)(you)(you)限(xian)公(gong)司(si)簽(qian)訂的(de)(de)合(he)同(tong)(tong)系(xi)當(dang)事(shi)人的(de)(de)真實意(yi)思(si)表示，內容合(he)法(fa)，為有(you)(you)(you)效合(he)同(tong)(tong)。合(he)同(tong)(tong)各方應按(an)約(yue)(yue)定履行義(yi)務。被(bei)告(gao)(gao)未(wei)按(an)合(he)同(tong)(tong)約(yue)(yue)定支付(fu)(fu)(fu)(fu)貨款(kuan)，屬違約(yue)(yue)行為。原告(gao)(gao)要求被(bei)告(gao)(gao)支付(fu)(fu)(fu)(fu)貨款(kuan)147000元(yuan)及違約(yue)(yue)金，于法(fa)有(you)(you)(you)據。被(bei)告(gao)(gao)辯稱原告(gao)(gao)公(gong)司(si)未(wei)按(an)合(he)同(tong)(tong)約(yue)(yue)定提供增值稅稅票(piao)，被(bei)告(gao)(gao)有(you)(you)(you)權拒絕付(fu)(fu)(fu)(fu)款(kuan)。法(fa)院(yuan)認為，雖然合(he)同(tong)(tong)約(yue)(yue)定被(bei)告(gao)(gao)付(fu)(fu)(fu)(fu)款(kuan)前(qian)原告(gao)(gao)應當(dang)開具(ju)相應發(fa)票(piao)，但開具(ju)發(fa)票(piao)僅為合(he)同(tong)(tong)附(fu)隨義(yi)務，原告(gao)(gao)尚(shang)未(wei)開具(ju)發(fa)票(piao)不(bu)能成為被(bei)告(gao)(gao)不(bu)支付(fu)(fu)(fu)(fu)貨款(kuan)的(de)(de)理由。對(dui)被(bei)告(gao)(gao)該(gai)項(xiang)辯解意(yi)見，法(fa)院(yuan)不(bu)予采納。故(gu)判(pan)決被(bei)告(gao)(gao)祁東某置業有(you)(you)(you)限(xian)公(gong)司(si)給付(fu)(fu)(fu)(fu)原告(gao)(gao)益陽某廣告(gao)(gao)有(you)(you)(you)限(xian)公(gong)司(si)貨款(kuan)147000元(yuan)，并以(yi)147000元(yuan)為基(ji)數，自2020年6月(yue)23日起(qi)按(an)照年利率14.8%的(de)(de)標準(zhun)計付(fu)(fu)(fu)(fu)違約(yue)(yue)金至款(kuan)項(xiang)付(fu)(fu)(fu)(fu)清時止。
■法官說法■
為(wei)有(you)(you)效維護合同(tong)(tong)(tong)(tong)雙(shuang)方的(de)(de)(de)(de)利益，促進合同(tong)(tong)(tong)(tong)依約(yue)(yue)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)，減(jian)少合同(tong)(tong)(tong)(tong)風險，我國法(fa)律規定(ding)了合同(tong)(tong)(tong)(tong)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)體系，包括同(tong)(tong)(tong)(tong)時履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)、不安履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)和先(xian)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)。本案的(de)(de)(de)(de)關鍵(jian)在(zai)于被告(gao)是否因(yin)原(yuan)(yuan)告(gao)未履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)發票開(kai)具義(yi)務(wu)(wu)(wu)而(er)(er)享有(you)(you)先(xian)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)暫不支付(fu)工(gong)程款。根據《中(zhong)華人民(min)共和國民(min)法(fa)典》第五(wu)百二(er)十六條的(de)(de)(de)(de)規定(ding)，先(xian)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)的(de)(de)(de)(de)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)條件包括：1.同(tong)(tong)(tong)(tong)一雙(shuang)務(wu)(wu)(wu)合同(tong)(tong)(tong)(tong)中(zhong)的(de)(de)(de)(de)當事(shi)人互(hu)(hu)負債(zhai)務(wu)(wu)(wu)，且有(you)(you)先(xian)后(hou)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)順序；2.應當先(xian)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)債(zhai)務(wu)(wu)(wu)一方未履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)或履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)不符合約(yue)(yue)定(ding)；3.后(hou)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)一方當事(shi)人的(de)(de)(de)(de)債(zhai)務(wu)(wu)(wu)已屆履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)期。雖未明(ming)確約(yue)(yue)定(ding)先(xian)、后(hou)義(yi)務(wu)(wu)(wu)的(de)(de)(de)(de)大(da)小、程度，但(dan)因(yin)合同(tong)(tong)(tong)(tong)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)發生(sheng)在(zai)雙(shuang)務(wu)(wu)(wu)合同(tong)(tong)(tong)(tong)領域，互(hu)(hu)付(fu)對(dui)待給付(fu)義(yi)務(wu)(wu)(wu)要求先(xian)、后(hou)義(yi)務(wu)(wu)(wu)的(de)(de)(de)(de)大(da)小、程度也應具有(you)(you)對(dui)價性。本案中(zhong)，案涉合同(tong)(tong)(tong)(tong)雖然在(zai)工(gong)程款支付(fu)環節約(yue)(yue)定(ding)先(xian)由(you)(you)原(yuan)(yuan)告(gao)出(chu)具相應的(de)(de)(de)(de)發票，后(hou)由(you)(you)被告(gao)向原(yuan)(yuan)告(gao)支付(fu)工(gong)程款，但(dan)開(kai)具發票義(yi)務(wu)(wu)(wu)無法(fa)與工(gong)程款支付(fu)義(yi)務(wu)(wu)(wu)構成對(dui)價性，僅系附隨義(yi)務(wu)(wu)(wu)，故被告(gao)無法(fa)以原(yuan)(yuan)告(gao)未開(kai)具發票為(wei)由(you)(you)主張(zhang)行(xing)(xing)(xing)(xing)使(shi)先(xian)履(lv)(lv)(lv)(lv)(lv)(lv)(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)(kang)辯(bian)權(quan)(quan)(quan)而(er)(er)拒絕支付(fu)合同(tong)(tong)(tong)(tong)價款。
但(dan)需要提(ti)醒的(de)(de)(de)是(shi)，先(xian)履(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)辯(bian)權屬延(yan)期(qi)的(de)(de)(de)抗(kang)(kang)辯(bian)權，只是(shi)暫(zan)時阻止對(dui)方(fang)當(dang)事(shi)(shi)人(ren)請(qing)求權的(de)(de)(de)行(xing)(xing)(xing)(xing)使(shi)，非永久(jiu)的(de)(de)(de)抗(kang)(kang)辯(bian)權。對(dui)方(fang)當(dang)事(shi)(shi)人(ren)履(lv)行(xing)(xing)(xing)(xing)了合同義(yi)務(wu)，先(xian)履(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)辯(bian)權消(xiao)滅，當(dang)事(shi)(shi)人(ren)應當(dang)履(lv)行(xing)(xing)(xing)(xing)自己的(de)(de)(de)義(yi)務(wu)。后履(lv)行(xing)(xing)(xing)(xing)一(yi)方(fang)當(dang)事(shi)(shi)人(ren)行(xing)(xing)(xing)(xing)使(shi)先(xian)履(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)辯(bian)權致使(shi)合同遲延(yan)履(lv)行(xing)(xing)(xing)(xing)的(de)(de)(de)，該當(dang)事(shi)(shi)人(ren)不承擔違約責(ze)任，遲延(yan)履(lv)行(xing)(xing)(xing)(xing)的(de)(de)(de)責(ze)任由對(dui)方(fang)承擔。后履(lv)行(xing)(xing)(xing)(xing)一(yi)方(fang)當(dang)事(shi)(shi)人(ren)行(xing)(xing)(xing)(xing)使(shi)先(xian)履(lv)行(xing)(xing)(xing)(xing)抗(kang)(kang)辯(bian)權，不影響追(zhui)究應當(dang)先(xian)履(lv)行(xing)(xing)(xing)(xing)一(yi)方(fang)當(dang)事(shi)(shi)人(ren)的(de)(de)(de)違約責(ze)任。
日期：2022-11-11 9:36:05 | 關閉 |
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