부가가치세부과처분취소
1. The following tax assessment made by the Defendant against the Plaintiff A corporation is revoked. A.
o October 2, 2012
1. Details of the disposition;
A. On March 19, 2004, the Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) is a corporation established with its business purposes such as advertising agency business, event business, etc., and on March 22, 2004, upon filing an application for business registration with the Defendant on April 1, 2004, the Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) provides services mainly to local governments for cultural events, festivals, etc. after obtaining the business registration certificate from the Defendant.
On December 31, 2010, the value-added tax was not imposed on the services provided from the opening date to 2010.
B. (1) The Defendant conducted a tax investigation with the Plaintiff from July 30, 2012 to August 18, 2012, and deemed that the above services provided by the Plaintiff A were subject to value-added tax. Accordingly, on October 2, 2012, the value-added tax for the second period of value-added tax of 124,624,840, and on November 9, 2012, the first period of value-added tax of 30,317,260, and the second period of value-added tax of 206, 72,401, 210, 1, 66,875,040, 290, 207, 207, 209, 207, 209, 207, 208, 209, 209, 207, 2007, 209, 2008, 2007.
(2) In calculating the above amount of tax, Article 17(2)7 of the former Value-Added Tax Act (amended by Act No. 10409, Dec. 27, 2010; hereinafter the same) that applies to the second taxable period of 2009, as stated in attached Table 1, is stipulated in Article 17(2)7 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010; hereinafter the same). However, Article 17 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 201; hereinafter the same) provides that the said provision is entirely identical to the said provision, and thus, it is called “Article 17(2)7 of