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style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司起诉</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司违约不按时支付</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">244</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">万元工程款。</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司在一审答辩工程款已经支付，并且出具</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司开具的发票。</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司认为该是</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司要求先开票再付款的情况下才开具的，但</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司既未付款也未退还发票。</span> </p> <p class="MsoNormal"> <span style="font-size:16px;font-family:NSimSun;color:#000000;"> </span><span style="font-size:16px;font-family:NSimSun;color:#000000;">一审法院认为：发票只是完税凭证，不是付款凭证，不能证实付款的事实，也不能证实收取款项的事实，付款方付款后应当索取并持有收据，以证明</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司已收取该款项，</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司辩称现金支付</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">244</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">万元，又无收款收据证实</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司已收取该款的事实，</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司也未提供其他财务凭证或收据等证据印证已付款的事实。故</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司仅依据发票主张已付工程款</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">244</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">万元的理由不能成立，不予支持。</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司不服上诉。</span> </p> <p class="MsoNormal"> <span style="font-size:16px;font-family:NSimSun;color:#000000;"> </span><span style="font-size:16px;font-family:NSimSun;color:#000000;">最高人民法院在二审查明的事实与一审法院查明的事实相同的情况下，对上述事项的观点是：发票应为合法的收款收据，是经济活动中收付款项的凭证。双方当事人对</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">244</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">万元发票的真实性没有提出异议，</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司持有发票，在诉讼中处于优势证据地位，</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司没有举出有效证据证明付款事实不存在。一审法院认为发票只是完税凭证，而不是付款凭证，不能证明付款事实的存在，曲解了发票的证明功能，应予纠正。</span><b><span style="font-size:16px;font-family:NSimSun;color:#000000;">双方争议的</span></b><b><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">244</span></b><b><span style="font-size:16px;font-family:NSimSun;color:#000000;">万元应当认定为</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">B</span></b><b><span style="font-size:16px;font-family:NSimSun;color:#000000;">房地产公司已经支付</span><span lang="EN-US" style="font-size:16px;font-family:NSimSun;color:#000000;">A</span></b><b><span style="font-size:16px;font-family:NSimSun;color:#000000;">建设公司。</span></b> </p> <p class="MsoNormal"> <span style="font-size:16px;font-family:NSimSun;"><span style="color:#000000;"> </span><span style="font-size:16px;font-family:NSimSun;color:#000000;"> <strong> </strong></span><span style="font-size:16px;font-family:NSimSun;color:#000000;"><strong>律师建议：</strong>《发票管理办法》第四条规定：“发票，是指在购销商品，提供或者接受服务以及从事其他经营活动中</span></span><span style="font-size:16px;font-family:NSimSun;color:#000000;">，开具、收取的收付款凭证。”因此，发票不是纳税凭证，而是收付款凭证！如果对方要求先给票再付款，务必将其写入合同条款中，一旦发生纠纷，该条款就是未付款有力的证据。如果对方不肯增加条款，那么在给付发票时，务必让对方在发票签收单上写清楚给付发票时并未付款并由对方签字盖章。总之，不管用任何方式，只有明确在交付支票是未付款才能给自己减少不必要的麻烦。</span> </p> <p class="MsoNormal"> <span lang="EN-US" style="font-size:16px;font-family:NSimSun;"> </span> </p> </div> </div> </div> <!-- 上下篇 --> <div class="gr-fenx"> <div class="prew">上一篇:<a href="/jingdiananli/25-216.html">未签劳动合同引起劳动纠纷案</a></div> <div class="nextw">下一篇:<a href="/jingdiananli/25-211.html">当事人未请律师仲裁败诉，律师介入峰回路转改胜诉</a></div> </div> <!-- 此文关键词 --> <div class="clearfix"></div> <div class="gr-keyword"><b>此文关键词：</b></div> <div class="clearfix"></div> <!-- 相关资讯 --> <div class="gr-rec-news"> <div class="rec-title">相关资讯</div> <ul> <li><a href="/jingdiananli/25-630.html">法迈普法｜多地业主停贷，烂尾楼的风险谁承担？</a><span>2022-07-14</span></li><li><a href="/jingdiananli/25-629.html">法迈普法｜企业任意调岗，员工解除劳动合同能否获得经济补偿？</a><span>2022-05-10</span></li><li><a 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