부가가치세경정고지처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. 1 Status of the Parties C Co., Ltd. (hereinafter “Nonindicted Company”)
(2) On May 7, 2013, the purpose of the company is to sell sound vibration sports equipment and to conduct chain recruitment business. Nonparty Company established 86 and 401 agencies nationwide from June 3, 2013 to June 2, 2015. (2) Plaintiff A is an individual entrepreneur who manages Non-Party Company D, the agent of Non-Party Company, and Plaintiff B, the agent of Non-Party Company, while managing Non-Party Company E, respectively.
B. The Plaintiffs’ payment of value-added tax 1) Non-Party Company is a medical device for sports equipment (hereinafter “instant equipment”) such as sound vibration and home camera (ion cable) for investors.
(2) The non-party company: (a) sold the instant equipment and entrusted it to operate it by means of lease, etc.; (b) installed it in the general sales market or agency of the non-party company; and (c) sold the right to use the equipment to the general consumers to profit therefrom. At the time of entering into the above sales and consignment management contract, the non-party company paid 80-90% of the purchase price to investors in 12 months; and (c) upon the expiration of the period, the relevant equipment was redeemed at 40-50% of the purchase price. (b) The non-party company operated the multi-stage sales organization in which the sales commission was made by setting up the sales team or agency’s sales salesperson to sell the instant equipment and paid sales commission to the sales salesperson according to the sales performance, and the sales commission was made in the form of a multi-stage sales organization that takes advantage of the position of the sales supervisor (director of
In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of “member system” to sell the right to use the instant devices to general consumers and allow them to use the instant devices.
3 The Plaintiffs are the non-party company during the taxable period of value-added tax from the first to the first half of the year 2014.