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(영문) 서울고등법원(춘천) 2016.06.13 2015누986

부가가치세부과처분취소

Text

1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

After receiving the limited broadcasting channels from a CATV broadcasting business entity, the Plaintiff was running a CATV relay broadcasting business to provide cable broadcasting subscribers with cable broadcasting services and to collect receiving fees through the cable broadcasting transmission line that was voluntarily published on some areas in Chuncheon City.

D Co., Ltd. (formerly, the C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-C-

On December 26, 2003, the Plaintiff entered into a collaboration contract with D to provide D with transmission lines, etc. owned by the Plaintiff and convert the Plaintiff’s subscriber into D’s subscriber instead of receiving some of the receiving fees from D.

After the above collaboration contract, the Plaintiff returned the license for the CATV relay broadcasting business operator on February 10, 2004 and operated a business under the collaboration contract.

Around 2008 when entering into a transfer contract with C, the largest shareholder of D was a stock company E (hereinafter referred to as “stock company”). The above E was a stock company with about 40% of F, H 30% of H, and I held 30% of shares, and C was a stock company with approximately 20% of the above F holding shares.

In addition, from March 27, 2008 to November 4, 2008, F used the above C’s joint representative director and from September 14, 2007 to October 20, 2008.

Since around 2008, the above 3 companies had its head office in the same building, and the merger plan was in progress between C and D.

The plaintiff's facilities between the above C on April 8, 2008 and C are the plaintiff's facilities.