부가가치세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On March 3, 2015, the Plaintiff was established for the purpose of hotel business, marketing business, etc. at home and abroad, and registered business as overseas hotel business.
The Plaintiff entered into an agreement with each general sales agency (hereinafter collectively referred to as the “instant agreement”) and each general sales agency (hereinafter collectively referred to as the “instant agreement”) in the instant cooking, wherein the Plaintiff provided the services, such as accommodation reservation, etc. of Korean travelers (hereinafter referred to as the “instant services”).
The Plaintiff reported the value-added tax for the first and second term portion in 2015 and the first preliminary return period in 2016, and reported the entire sales amount of the Plaintiff’s provision of the instant service as the subject of zero tax rate.
On April 4, 2016, the Defendant notified the Plaintiff of the correction of the value-added tax for the first period of No. 1,464,250, value-added tax for the second period of No. 2015 (including additional tax), and the amount of value-added tax for the second period of No. 2015 (including additional tax), KRW 35,783,180 (including additional tax) for the first preliminary return period of No. 2016, Jul. 2, 2016, on the ground that “the Plaintiff engaged in a pre-sale business of foreign cooking accommodation, which constitutes a travel company and other travel auxiliary service business under Article 33(2)1 (h) of the Enforcement Decree of the Value-Added Tax Act.”
(hereinafter referred to as “instant disposition 1.” The Plaintiff dissatisfied with the instant disposition 1 and filed an appeal with the Tax Tribunal on July 11, 2016. Upon the dismissal of the said appeal on October 26, 2016, the Plaintiff sought revocation of the first disposition on December 14, 2016 and filed the instant lawsuit.
Meanwhile, on October 1, 2016, the Defendant added the amount of the value-added tax for the first period of No. 1,229,760 won to the Plaintiff on October 1, 2016.