Article 11 of the Value-Added Tax Act

2. The appeal costs are assessed against the plaintiffs.

The decision of the first instance court is revoked in the purport of the purport of the claim and appeal. The disposition of imposition of value-added tax in the attached Table 1 through 6 made by the director of the tax office on the plaintiff 1 through 6, the attached Table 7, 8, and 11 made by the director of the tax office on the plaintiff 7, 8, and 10, and the attached Table 9 and 10 made by the director of the tax office on the plaintiff 7 and 9 shall be revoked.

The reasoning for the court’s explanation concerning the instant case is as follows: (a) the part of the first instance court’s judgment No. 7-2 through No. 7-7 (b) is stated in the column of reasoning for the first instance judgment; and (b) thus, it shall be cited by applying Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act.

2. The corrected part;

(B) On the other hand, the principle of taxation by a consuming country, which is generally adopted in the value-added tax system, is justified in that it is generally taxed at a certain tax rate in Korea in cases where goods or services are offered for consumption in Korea, and that value-added tax is levied at a consumption place by applying the zero-rate rate in cases where goods or services are supplied abroad, and that in cases where goods produced in Korea and imported from the perspective of international trade are finally liable for value-added tax, they do not cause distortion of trade because all of the goods produced in Korea have the same tax burden. In this context, the value-added tax system of a consumption country is used as a concept to determine where the duty to pay for the transaction of goods and services arises in the value-added tax system of the consumption country. The core of the right to taxation of value

In Korea, the principle of taxation of the country of consumption is also adopted and systematically reflected in the value-added tax, and the application of zero tax rate for export goods, the imposition of value-added tax on imported goods, and the system of acting payment is corresponding thereto. Article 10 (2) 1 of the Value-Added Tax Act clearly stipulates the concept of the place of supply by "the place of service transaction is the place where the service is provided or the goods, facilities or rights are used."

According to the above facts, the main service of the WT is to transmit transaction messages to financial institutions such as remittance request, fund transfer instruction, foreign currency funds transaction or establishment of loan and deposit contract, and the place where such transaction messages are sent is the terminal of the plaintiffs' store where the software necessary to use the WT Telecommunication network is installed. The nature of the WT Telecommunication fee is calculated and borne by the cost of the plaintiffs transmitting the transaction messages according to the mode of transmission of the message, and the message already transmitted using the standardized format is transmitted without going through the process of transmission. Thus, from the perspective of the plaintiffs who use the WT Telecommunication network, it is the substantial and main content of the services provided to the plaintiffs by WT, so it is necessary to transmit the message to the plaintiffs, so it is necessary to determine where it is to transmit the message to the domestic place of the service and to transmit it by using the WT system, and it is necessary to determine where it is to transmit it to the domestic place of the service.

3. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.