beta
(영문) 수원지방법원 2016.10.11 2015구합3127

부가가치세 및 법인세 부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. In principle, the Plaintiff purchased and sold yachts sold by the Plaintiff with B on August 24, 2009 (hereinafter “B”) but, if sold on behalf of the Plaintiff, entered into a sales agency contract with B to receive sales agency fees from B.

(hereinafter “instant service contract”). B.

B concluded a yacht sales contract between C (hereinafter “C”) and C (hereinafter “C”) on the same day with the Plaintiff’s brokerage to sell one of the D (hereinafter “instant yacht”) to C at KRW 4.7 billion, for KRW 1945,000, for KRW 1940,000, for KRW 114,000, for KRW 1000,000, for KRW 286,000.

(hereinafter “former sales contract”). (c)

The Plaintiff agreed to receive KRW 1.4 billion from December 20, 2009 to receive KRW 660 million until December 20, 2009, and paid KRW 740 million until February 28, 2010 to the Plaintiff immediately in relation to the sales agency service for the instant yachts with B on the same day. However, the Plaintiff agreed to pay the said commission to the Plaintiff upon deposit by the buyer.

C by October 15, 2009, up to KRW 1180,000,000 for down payment, and KRW 900,000 for the first intermediate payment, and around that time, B entered the yacht in the main harbor and delivered it to C.

After that, upon delay in the payment of the remaining purchase price, B changed the subject matter of the pre-sale contract with C on June 25, 2010 only one yacht (4.7 billion won) and agreed to pay on July 23, 2010 the remaining purchase price of KRW 2.62 billion.

(hereinafter “former sales contract”). (e)

Since then, C delays the payment of the purchase price and discussed reduction of the purchase price between C and B, the Plaintiff’s sales agency fee to be paid 600 million if the purchase price of the yacht in this case is reduced to 4 billion won between B and B on May 21, 2012.