부가가치세부과처분취소
1. The phrase “total amount of tax” on the attached Form No. 1 written by the Defendant against the Plaintiff is value added tax.
1. Details of the disposition;
A. The plaintiff (the former trade name was changed to the current trade name on January 1, 2007, even though the change was made to the Ethical shock Co., Ltd.) is the United Kingdom of the Netherlands on February 10, 1988
B. V. Thereafter, Unival Studios International;
B. The trade name was changed to V.;
hereinafter referred to as “UIP”
(B) A company is established by investing 100% in the Republic of Korea for the purpose of distributing movies in the Republic of Korea. (2) On January 1, 2002, the Plaintiff entered into a license agreement on film distribution activities in UIP and the Republic of Korea (hereinafter “previous agreement”).
According to the previous contract, the Plaintiff, a license, is obligated to pay royalties calculated by the following methods to UIPs, a license. The amount received by the license = the total amount of film rent - distribution fee - direct expenses (the specific content of each item) - directly expenses (the following:
C. On December 31, 2006, the Plaintiff entered into a license agreement with UIP on January 1, 2007 with the same content as that of the previous contract (hereinafter “instant modified contract”) and entered into a modified contract on December 27, 2007 (hereinafter “instant modified contract”). According to the instant modified contract, the Plaintiff is obligated to pay royalties calculated by the following methods to UIP. The amount of license received = total rental fee for film - direct cost - indirect cost - total sales - the amount equivalent to 3% of total sales - the amount of electric discount (the specific content of each item is deemed to be subsequent).
D. From June 27, 2005 to October 5, 2008, the Plaintiff filed 49 import declarations on film films (hereinafter “the instant goods”) as indicated in the “import declaration number” column of the attached list of issues related to UIP from UIP, and the Defendant, the customs collector of the place of customs clearance, reported the royalty at the provisional price and paid the value-added tax, and then confirmed the royalty that should be paid with the total rent for the film.