2. The defendant's statement of the "disposition Date of the Global Income Tax" in the "Disposition Date of the "Disposition Date of the Global Income Tax" in the "Tax Amount of the global income tax" in the "Tax Amount of the global income tax" written on each disposition date, and the portion exceeding each tax amount written on the "political tax amount" in the "Disposition Date of the "Disposition Date of the Value-Added Tax" and the "Value-Added Tax Amount of the Value-Added Tax" written on each disposition date shall be revoked.

3. All costs of the lawsuit shall be borne by the defendant.

A. Conclusion of the instant service contract

(1) On June 1, 200, the Plaintiff entered into a contract (hereinafter referred to as “instant service contract”) with AAD Co., Ltd. (hereinafter referred to as “ADI”) which is a Canadian corporation operating the business of manufacturing aircraft and rolling stock, as follows:

1.1Subject to the terms and conditions of this Agreement, BI shall appoint the Plaintiff as a non-exclusive sales representative of BI for the sale of BI products in the area listed in Annex A to this Agreement.

1.2During the duration of this Agreement the Representatives shall:

(i)to make every effort to ensure that BI is consistent and continued to a satisfactory level:

Establishment of market and sales infrastructure for contract products within a contract area with a particular focus on the projects and activities specified in detail in the detailed scope of the "detailed scope of the representative of each class B";

Do Governor shall promote maintenance and increase in sales of contract products used in the area of contract;

BI continues to provide BI with information on sales campaigns for competing products in the contract area.

reporting as ordered by the potential customer's financial status of contract products within the contract area;

BI’s implementation of such other services as may be reasonably requested from time to time by BI, including support for marketing programs for BI’s products.

ii) submit to BI a monthly report (including the current and subsequent description in the contract area) in which BI considers that there is a possibility that BI may participate in any purchase as well as its name, address, representative director, and principal agent, with respect to the potential purchaser of the contract product, in accordance with Section 5.1 of this Agreement, that it shall be submitted to BI and shall provide BI with additional information related to the activities of the representative under this Agreement (including confirmation that the representative may include, but not limited to, the payment of bribe or honorariums and does not intervene in any unlawful or unjust act) as requested by BI.

iii) bear all necessary or incidental costs and expenses to be incurred in the activities of the representative under this Agreement at the representative’s own expense, provided that BI does not explicitly bear in writing the expenses, expenses, claims, commitments, guarantees, debts, obligations and obligations (hereinafter “expenses”) of all kinds which are caused and caused by the contract and are discharged from BI and are not at risk. The representative shall attach a copy of the BI’s approval, reference materials and detailed items of the expenses to be incurred in advance to claim the preservation of the expenses which BI explicitly bears in writing.

1.3In carrying out the services set out in this Agreement, the Representative shall not, without the prior written consent of BI, carry out:

i) acting as an agent or employee of BI or representing himself. Representatives shall always serve as an independent contractor;

(ii) acceptance, approval or conclusion of orders, contracts or other agreements on behalf of, or in its name;

(iii) act of representing or receiving remuneration from BI in connection with the sale of any product or service other than a contract product, or appointing a representative to act on behalf of BI in connection with this contract; or

Article 2 Remuneration

2.1With respect to the work performed by the Representative under this Agreement, such work and affairs (this Agreement 1.2)

iii)BI shall pay to the Representative a monthly salary (10,000,000 per month) specified in Annex A of this Agreement, as full compensation for all the expenses incurred and incurred under the contract, which have been caused and incurred in advance by the Representative, provided that BI does not have to bear explicitly in writing.

2.7In any case, BI does not require, in any way, that the representative pay or compensate the representative for any cost or debt incurred by the representative with respect to the duties performed by the representative or with respect to the following matters:

The detailed scope of duties of the representatives No. B

The representative shall publicize and marketing the following products and services:

The actual tax rate system, including operation and repair services for development between cities, neighboring schools and cities;

In particular, the project, which includes the design, integration, and transport requirements of the automatic electric utility system and the high speed passenger transport means, using the type of prior type or the existing type of transmission network, is especially emphasized.

The activities of the representative shall be concentrated on the following fields:

The actual daily work is confirmed by BI: (1) development of the light metal project consisting of BI, (2) Busan-do light metal, (3) ○○ Gyeong-do light metal, (4) Young-do light metal, (5) Seoul-Hamsan light metal, (6) East Busan-do light metal and (7) Incheon International Airport Railroad.

The actual contents of BI, in carrying out the project in the Republic of Korea, shall be free from or (or, at present and in the future, competition diagnosis in and abroad, and shall continue to take any subsequent measures thereto.

The actual accounts shall be examined and reviewed by the list of about 50 projects that will be implemented for the future several years after being verified by BI and delivered to the representative. The selection of one or two projects that will be undertaken for several months in the future, including proposals and development methods permitted by BI and in accordance with the Private Capital Investment Inducement Act.

In order to approve and/or implement the border iron project in the local area, the actual contents of the project are closely related to the local, state and central government. In particular, the relationship between Seoul, Kimhae, Busan, Council and Daejeon, which are major cities, and Gyeonggi-do and the Southern area should be established.

Where the co-operation is required, a close relationship is established with local companies, including Hyundai Construction, L, and Spanco Construction, Jin, Samsung, and Spanco Construction, taking into account the co-operation agreement.

The actual tax data and information collection, review and analysis in order to support BI in developing business strategies for building potential partnerships with Korean rolling stock or other potential suppliers and manufacturers.

In order to develop short-term projects, the actual contents of the project shall be supported by BI's activity which concludes and subsequently operates the project development strategies in Korea.

2) BI franchise on January 26, 2007 that is a subsidiary of the Railroad Transport Business sector among its businesses.

The title of this service contract was transferred to Canada (AdI Inc., hereinafter referred to as "BTI") in the position of Switzerland, and accordingly, the instant service contract relationship was succeeded from BI to BTS. (b) the receipt of the instant service expenses, etc.

(1) BI’s 1,505,000 won to the Plaintiff from 2007 to 2010 as well as KRW 1,505,000 as activity expenses in relation to the instant service contract, and during the same period, the Plaintiff was 1,890,000,000,000 won (hereinafter “the instant 1,50,000,000 won”) for 00,000 won for 20,000,000 won for 20,000,000 won for 20,000,000 won for 20,000,000 won for 20,000 won for 385,000,000 won for 20,000 won for 300,0000 won for 20,0000 won for 38,709,0000,000 won for 300,00000 won for 2.

C. The defendant's disposition of this case

The Defendant: (a) considered the total amount of the instant service costs and the instant activity expenses as the Plaintiff’s business income and imposed global income tax that reverts from 2007 to 2010 (hereinafter “instant global income tax imposition disposition”); and (b) imposed value-added tax on the first to second to 2010 on the grounds that the Plaintiff is a taxable business entity and is obligated to report and pay value-added tax on the grounds that the Plaintiff falls under the taxation business entity; (c) imposed value-added tax (hereinafter “value-added tax imposition disposition of this case”); and (d) imposed value-added tax on the first to the second to 2010. The imposition disposition of global income tax of this case and the imposition disposition of value-added tax of this case, respectively.

[Ground of Recognition] Facts without dispute, Gap evidence 1-2, 2-2, 3-1 through 7, 5, 6, 10, Eul evidence 1-1 through 10, 2-1 through 7, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) As to the instant disposition imposing global income tax

Of the instant activity expenses, KRW 385,00,000, which was not actually paid by the Plaintiff cannot be deemed as the Plaintiff’s business income, merely because it was compensated for the expenses disbursed by BTK under a separate contract concluded by BTK with BI, etc.

2) As to the imposition of value-added tax of this case

The Plaintiff, as an individual, provided services according to the instant service contract in an independent capacity without employing a worker without physical facilities, and received the price according to the work performance, and thus, is exempt from value-added tax.

B. Relevant statutes

Attached Form 2 is as shown in the relevant Acts and subordinate statutes.

(c) Fact of recognition;

① On October 14, 1995, TPP was established for the purpose of selling and providing services for products related to railroad transportation (the trade name was 'AB Railroad System Co., Ltd. at the time of its establishment' but the trade name was changed to BTK on February 26, 2001), and on April 11, 2005, 'Electric Construction Business and Telecommunications Business' was added to BTK' for its business purposes. The representative director from April 27, 2004 to September 5, 2007 was AABalalalalle and CBCC Report. The representative director from the end of 2010 to the end of 2010 was BBalalalalle and CBCC. BTK's capital from the end of 2009 to the end of 2009, 1250,000 won, and 10% of the shares of the AAD reporting company owned by G10% of the shares.

BTK participated as a contractor in the ○○ Competitive Railroad project in 2004 (from August 2004 to June 2010) and took charge of the operation, maintenance, and repair of the ○○ Competitive Steel project. The cumulative construction profit according to the construction contract entered into with ○○ Competitive Steel Co., Ltd. around the end of 2009 is KRW 142,264,648,242, and the cumulative construction cost is KRW 137,148,108,138. The cumulative construction cost is KRW 137,148,108,138. The number of employees as of 2007 to 2010 is 56 to 86.

② On April 22, 2004, as a special purpose corporation established for the purpose of the construction and operation of the ○○ Railroad on April 22, 2004, BI was selected as an executor of the ○○ Railroad Construction Project, which acquired a business license on July 27, 2004. BTIH (aAE UK 50.1%, 26.91%, 26.91%, 22.9%, 00, 13.2%, 13.2%, 13.2%, 13.2%, 8%, 400, 5.3%, 14.1%, and 14.1% of each of the investment shares of ○○ Heavy Industries.

On July 27, 2004, 000 and 00 Ga-dong Construction and Operation Project. From that time, ○○○-gu ○○○○○-dong ○○○○○○○-dong ○○○○○○○○ ○○○ ○○ ○○○ ○○○ ○○ ○○○ ○○ ○○ ○○ ○○ ○○ ○○ ○○ ○○ ○ ○○ ○ ○ ○○ ○ ○ ○○ ○ ○ ○ ○ ○ ○ ○

On July 26, 2004, the Plaintiff was appointed as the representative director of the ○○ Gyeongsung iron Co., Ltd. and was in general in charge of the business of the said company.

③ On the other hand, BTPP and BI shall comply with the customer’s request (BI and BTPP) between BTK on August 12, 2009.

D. A subcontractor (BTK) entered into a contract with a customer company (BTK) to provide services, such as rental services, strategic establishment, securing of quantities, management of intellectual property rights, etc., such as business management, business management, compliance with laws and regulations, and management support services, such as public and investors relations, and receive remuneration or expenses (CHARG-INE ACRENT). The main contents of the contract are as follows (the main text of the contract cited in the following subparagraph refers to “BTK”, and the customer company refers to “BI or BETI”, and the customer company refers to “BI or BETI”).

- - Sound

The collaborative entity is a subsidiary directly and indirectly controlled by BI and constitutes AAdier Transport Group ("BT Group") together with other affiliates.

A collaborative entity shall have resources, know-how and expertise necessary to support customer will in providing group services to the BT Group companies by providing collaborative services.

In addition, the collaborative company provides services directly to BI or services to BI on or after January 26, 2007, for BI which is a final shareholder of the BT Group, through Adier Trancc. BTI (Stel).

Article 1 Definitions

The term "relevant services" refers to the following services:

(i) services (including, but not limited to, the services listed in Appendix A that the collaborative entity has frequently provided to the customer company for BT Group Group; and

(ii) include services (business management services) listed in Appendix B of this Agreement ("business management services") provided by the Supplier to the Customer for BI as a final shareholder of BT Group, either directly or through BTPPI on or after January 26, 2007, for BI;

Services not limited thereto;

Article 2 Functions of the Cooperative

Where a customer makes a request during the period of this contract, the partner shall provide all or part of the relevant services, as the case may be.

The cooperation company for the Minister of Agriculture, Food and Rural Affairs shall prepare and provide documents evidencing the total amount requested to the customer company for the relevant services.

Article 3 Functions of Customer

The customer shall carry out the following matters:

(a) cooperation with the collaborative entity to promote the performance of the service in question and the application of this Agreement; and

Minister of Maritime Affairs and Fisheries regularly pays all amounts to be paid under this Agreement to the Cooperative

Article 4. Burden of Customer's Remuneration for Services

4.1the relevant services provided by 25 January 2007

A collaborative company shall send a request to BI on the basis of its expenses each year to provide the relevant service.

The Minister of Agriculture and Forestry shall pay the amount requested to the partner within 30 days from the date of receipt of the request.

In the case of falling under the rush, BI shall bear taxes imposed in connection with the payment of the service, except as otherwise agreed by the parties.

4.2 Services provided by a collaborative entity on or after January 25, 2007

A collaborative company shall send a request to BTI on the basis of its expenses each year in order to provide the services to a cooperative company.

The Minister of Agriculture and Forestry shall pay the amount requested to the partner within 30 days from the date of receipt of the request.

In the case of falling under the scI, taxes imposed in connection with the payment of collaborative services shall be borne by BTCI except as otherwise agreed by the parties.

4.3 Services provided on or after January 26, 2007

The Cooperative(I) is entitled to the remuneration relating to the business administration service on behalf of the Company(BI) each year, on the basis of its expenses. The remuneration of any other Group(s) that provides services of the same nature as BI shall also be claimed to BTCI.

The Minister of Agriculture, Food and Rural Affairs shall claim remuneration for business management services specified in BI each year between BI and BTCI in 2009.

BTI shall pay on behalf of BI the amount claimed to the Cooperative within 30 days from the date of receipt of the request.

BI reserves the amount of money in accordance with the company service contract.

Where a person falls under the scope of qualification, BI shall bear taxes imposed in connection with the payment of business administration services, except as otherwise agreed by the parties.

Article 5 Coverage of Specific Expenses Incurred

A collaborative company may bear, from time to time, certain expenses for the direct interest of the customer or on behalf of the customer. In such cases, the collaborative company shall bear an amount equivalent to the expenses incurred together with the expenses imposed pursuant to Article 4 above.

(4) Under the instant service agreement, the Plaintiff provided services such as market development, product analysis, product marketing, and potential customer's financial status in Korea, and received approximately KRW 10,000,000 monthly remuneration from BTS for that purpose, as well as compensation for the Plaintiff's activities related to the Plaintiff's business (entertainment expenses, travel expenses, food expenses, etc.). While performing the instant service, the Plaintiff received the instant service fees from 00,000 won and received the instant service fees from the Plaintiff through BTS, as follows: < Amended by Presidential Decree No. 17068, Dec. 23, 200; Presidential Decree No. 20348, Feb. 200; Presidential Decree No. 20688, Feb. 23, 200; Presidential Decree No. 20688, Feb. 19, 200; Presidential Decree No. 2010, Feb. 3, 2006>

If a receipt for business travel expenses, such as transportation expenses, lodging expenses, and food expenses, paid for the execution of the project is submitted to BTK, BTK prepared the details thereof in the form of “Trave Exp Re-Report” or “Genal Exp Re-Report,” and received approval, and made a prior payment to the Plaintiff with the funds of BTK. Since then BTK prepared the first payment to the Plaintiff and the instant non-receiving activities together with the amount that was paid to the Plaintiff and the instant non-receiving activities as “onthly Act” and received reimbursement for the expenses.

6. Examining the specific contents of the “Monthly Report”, the Plaintiff’s remuneration and Consulant Fe under the instant service agreement, and the Plaintiff’s prepaid payment of the Plaintiff’s activity expenses (Travel exens) under the instant service agreement

In addition, the amount of distribution such as BTK personnel's salaries, etc., which correspond to the activity items of the received activity items of the instant non-receiving activity items, include indirect expenses such as distribution amount, office, vehicle maintenance and repair expenses, etc., distribution amount of expenses related to the group essential education, promotion expenses, event expenses, distribution amount of expenses related to the group essential education, distribution of office computer equipment cost, IT, IT, Tethon, Tethon, MISax, MISM, depreciation costs, etc.

7) On April 30, 2012, BTPP notified the Plaintiff of the purport that it will suspend the contractual work of the instant case and not allow access to the BTK office (the position and contractual work suspension as a Korean CCR, evidence No. 6) with respect to the prosecution investigation, etc. against the Plaintiff, and the main contents thereof are as follows:

- - Sound

This notification has provided marketing services to BI asCC in accordance with this Agreement, which results from the consulting agreements concluded on June 17, 2008 between E and BTS.

In consideration of the prosecutor's investigation, the contents of the prosecution prosecution, and the internal regulations of the Republic of Korea, BI decided to suspend the work under the contract asCCR in Korea before you issue a separate notice. Until a separate notice is given, the benefits will be paid during the suspension period, and the following conditions will be applied:

1. BI shall continue to pay 10 million won per month in accordance with Section 4 of this Agreement;

8. During the period during which a person’s duties are suspended, the person shall not visit the TPP Seoul Office unless there is a separate draft from one another, and shall not have the appearance of having a third party in the Republic of Korea, who has continued to have a third party be aware of CCR in Korea.

Even in 2012 where the Plaintiff was denied access to the Office BTK, BTK claimed the amount equivalent to the item of the activity cost of the non-receiving activity of the instant case to BTI on the same basis as before.

8) As to the fact-finding about the Plaintiff’s status as the first instance court against BTK and the payment of the instant activity expenses, BTK sent the following answers:

- - Sound

- The plaintiff did not have a direct employment relationship with BTK, but it is found that there was no direct payment of remuneration.

- The Plaintiff’s visit to the BTK office from 2005 to 2010 shall be memory not only twice a week, but also not more than twice a week. At that time, the representative director of the ○ Gyeong Gyeong Gyeong Gyeong-chul was already on duty, and most of them were on duty at the ○ ○ Office.

- One employee provided assistance to the Plaintiff, but did not have been the exclusive employee of the Plaintiff. The employee provided a number of services (such as a son, hotel reservation, hotel reservation, airplane reservation, foreign visitors management, office fixtures management, simple cost receipt management, document preparation, etc.) as us’s clerical staff.

- When the Plaintiff visited the BTK office, it was used to hold a meeting of the board of directors or related meetings related to the ○○ Gyeong Electrical, and the head office BTK head office with the Korean construction company in connection with the overseas business.

- The indirect cost of BTK claimed by BTK to BTI is the amount claimed by us as the indirect cost incurred.

- On April 30, 2012, the Plaintiff did not have visited us’s office after having notified the Plaintiff on April 30, 2012 that the Plaintiff would suspend its business and would not have access to the BTK office. In 2012, it would be reasonable to claim indirect expenses to BTPP based on the same standard.

- The reasons that BTK’s confirmation document prepared on March 7, 2012, including indirect expenses, was prepared on March 7, 2012 at the time of the tax investigation, and the confirmation document was written on March 7, 2012, and the amount of common indirect expenses distributed to the Plaintiff was not divided into the amount actually paid to the Plaintiff and the amount of common indirect expenses distributed to the Plaintiff. In fact, it was confirmed at the time of the prosecutor’s office and the time of the tax investigation that there was no fact that the Plaintiff was paid indirect expenses.

① The Plaintiff’s confirmation document (Evidence B No. 5) prepared on March 7, 2012 includes activity expenses that the Plaintiff confirmed to have received from BTIC during the business year 2007 through 2010. However, in relation to this, the Plaintiff explained the preparation process of the written confirmation as follows: “The Plaintiff signed the amount presented in ○○ Tax Office because it did not receive a certain amount of money at the time of the party principal examination in the first instance trial but did not receive money from BTI because it did not receive a certain amount of money at that time, and it did not have any way to confirm differently under the circumstance of being investigated by the prosecution.”

[Ground of recognition] Gap evidence Nos. 5 through 18, Gap evidence Nos. 24, Eul evidence Nos. 4, 5, and 6, the inquiry results of the first instance court BTK, the party's personal inquiry results of the first instance court, the purport of the whole pleadings against the plaintiff

D. Determination on the lawfulness of the instant disposition imposing global income tax

In full view of the following circumstances revealed through the above facts of recognition, the activity expenses of the non-receiving of this case are deemed to be the expense claimed by BTPP pursuant to the cooperation contract of this case concluded between BTK and BI or BTPP, and it is originally considered to be part of the activity expenses the plaintiff would pay to the plaintiff according to the service contract of this case, and it is difficult to view BTI as a direct payment to BTK because it is the plaintiff's obligation to pay the plaintiff the cost for using human and physical facilities. Therefore, the plaintiff's above assertion pointing this out is reasonable, and the part of the amount calculated by calculating the non-receiving activity expenses of this case as the business income amount of the plaintiff is unlawful in the disposition of global income tax of this case.

① In most of the expenses incurred in the instant unreceiving activities claimed by BTPP consisting of expenses incurred in using human resources and physical facilities of BTPP, including expenses incurred in relation to salaries, office rent, management expenses, management information system expenses, etc. In addition, there is no evidence to acknowledge that BTPP agreed to bear the aforementioned expenses in the instant service agreement between the Plaintiff and BI, and there is no evidence to support that the Plaintiff participated in the process of calculating the amount or the procedure for filing the request, in receiving the said expenses from BTPPI.

② From July 2004, the Plaintiff generally held office as the representative director of ○○ Gyeong-Gyeong Construction Co., Ltd., a company running the business of ○○ Ho-Gyeong Construction Co., Ltd., the Plaintiff. There is no evidence to deem that the Plaintiff was an employee exclusive to the Plaintiff. Since around 2005, the number of times the Plaintiff visited the office of BTK was merely twice a week, and used it as a meeting with the head office customer, and even in 2012, the Plaintiff was denied access to the office of BTK, and even in 2012, BTK claimed an amount equivalent to the activity cost of the instant non-receiving to BTI as of the same time as before. In light of the above, it is difficult to deem that the Plaintiff’s non-receiving activity cost of the instant case was the cost incurred by using the human resources and physical facilities of BTK

③ Even if the Plaintiff used the Plaintiff’s human resources and physical facilities for the provision of the instant service under the instant service agreement, and the instant non-receiving activity cost was incurred therefrom, the Plaintiff’s main content of the instant service agreement is providing marketing services for the sale of BTSI’s products in the Republic of Korea, and the Plaintiff appears to have used the Plaintiff’s main use of the Plaintiff’s human resources and physical facilities for the marketing of the products or for the purpose of exchanging marketing information, it is difficult to view that the Plaintiff used the Plaintiff’s use of the human resources and physical facilities, a domestic subsidiary of BTPP for the said purpose, solely for the Plaintiff’s responsibility and under the terms and conditions of the Plaintiff’s expense. Accordingly, it is difficult to view that the instant non-receiving activity cost paid by BTPP to BTPP constitutes the Plaintiff’s business income in return for handling business affairs under the instant service agreement.

④ According to the instant cooperative agreement entered into with BI and BTPP, it is natural to view that BTK provided services to BI and BCI in accordance with the instant cooperative agreement with BI, and claim the relevant expenses incurred in the course of performing services as a price for the provision of services. BTK is obliged to carry out such activities as marketing, rental, and securing quantities at the request of BI and BTCI. In full view of the process of claiming and paying the expenses incurred in relation to the receipt of the instant non-receiving activities in the instant case, it is reasonable to view that BTPP provided services to BI and BTCI in accordance with the instant cooperative agreement with BI and BTCI and received the fees.

E. Determination on the lawfulness of the disposition imposing the value-added tax of this case

1) Article 12(1)14 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) provides that "the supply of personal services by low-income earners, musicians, and other persons prescribed by Presidential Decree, for occupation, shall be exempted from value-added tax." Article 35 subparag. 1 (m) of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013) provides that "personal services under Article 12(1)14 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013) shall be personal services provided as independent services without any physical facilities prescribed by Ordinance of the Ministry of Strategy and Finance, which are continuously used for the purpose of Article 12(1)14 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Ordinance of the Ministry of Strategy and Finance).

2) In full view of the following circumstances revealed based on the facts acknowledged earlier, it is determined that the service provided by the Plaintiff under the instant service contract constitutes a tax-free service under Article 35 subparagraph 1 (m) of the former Enforcement Decree of the Value-Added Tax Act, which is provided as an independent qualification without employing workers without physical facilities prescribed by Ordinance of the Ministry of Strategy and Finance, and receives allowances or other similar payments according to the work’s performance. Therefore, the Plaintiff’s assertion is reasonable, and the disposition imposing the value-added tax on a different premise is unlawful.

① Under the instant service contract, the Plaintiff was paid allowances by independently reporting the market development, product analysis, product marketing, and potential customer’s financial status in the Republic of Korea. The Plaintiff’s aforementioned services provided to BI and BTC are essential for continuous and repeated use of physical facilities, such as an office, etc., or it is difficult to conclude that the employment of workers is accompanied, by the nature of such services.

② There is no evidence to acknowledge that the Plaintiff continuously and repeatedly leased the office of BTK to carry out the instant service contract and used only the Plaintiff’s business, or that the Plaintiff used the office continuously and repeatedly only for the Plaintiff’s business. As seen earlier, it is difficult to deem that the Plaintiff continuously and repeatedly used BTK’s office to carry out the instant service contract as the representative director at the time of carrying out the instant service contract. Moreover, even if the Plaintiff used BTK’s office in relation to the implementation of the instant service contract, it is not a physical facility for the Plaintiff, rather than a physical facility for the Plaintiff. In particular, as the Plaintiff was under prosecutorial investigation, the Plaintiff cannot be deemed as having suspended the Plaintiff’s business under the instant service contract and suspended access to BTK’s office access to the instant service contract.

③ There is no direct evidence to acknowledge that the Plaintiff employed workers or employed outside experts in connection with the implementation of the instant service agreement. Moreover, in light of the TPP Report, the details of the disbursement made by the Plaintiff in order to collect expenses incurred in relation to the performance of the instant service agreement, most of the expenses are entertainment expenses, exit equipment, food expenses, etc., and there is no evidence to presume that the Plaintiff employed workers or employed outside experts in the course of performing the instant service, and that the Plaintiff spent expenses. The Plaintiff’s duties performed under the instant service agreement are marketing for selling the products of BI and BTC to companies, etc. within the Republic of Korea, etc., and the knowledge and information necessary to perform the pertinent duties are deemed to have been sufficiently provided from the part of BTPPI, and there is no need for the Plaintiff to separately utilize outside experts, etc. in order to perform the pertinent duties. Even if the Plaintiff’s employees helps the Plaintiff during the course of performing the Plaintiff’s duties, the content of the disbursement seems to have been intermittent and incidental between the Plaintiff and the employees under the instant employment agreement.

④ The contents of the Plaintiff’s service under the instant service agreement are generally similar to those of a director, etc. in charge of marketing at a domestic subsidiary or branch of a foreign corporation, such as arranging contracts for the project, identifying market trends, and product introduction. BI did not entrust the service performance to the officers and employees of BTK, a subsidiary located in the Republic of Korea, and had an independent regional responsible representative appointed from the outside through the conclusion of the instant service contract, such as the instant service contract. The service provided to BI and BTI under the instant service agreement seems to have a similar nature to the service provided under the labor contract.

3. Conclusion

Therefore, the plaintiff's claim shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance shall be revoked on the grounds of its conclusion, and the decision shall be revoked accordingly, and it shall be so decided as per Disposition by the decision of the court of first instance on the portion exceeding each tax amount stated in the "political tax amount of global income tax" column in the "tax amount of global income tax" in the "tax amount of global income tax" and the disposition of imposition of value-added tax of this case.