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(영문) 부산지방법원 2020.11.06 2019구합25309

부가가치세 부과처분 취소청구

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1. On July 11, 2019, the Defendant’s value-added tax of KRW 409, 752,270 for the Plaintiff on July 11, 2009 and KRW 2009 for the second time.

Reasons

1. Details of the disposition;

A. From March 18, 2003, B Co., Ltd. (B) (hereinafter “B”) established a Joint Venture E with its subsidiary and its shareholding ratio of Russia from March 18, 2003, with 49% and 51% of its equity, and supply a name of its operation in Russia’s sea area through a Joint Venture, such as F, etc. owned by the said Overseas Joint Venture Co. Ltd. (hereinafter “F”).

B) C (Gu G, hereinafter referred to as C)

(C) Since July 2001, 2001, the Joint Venture Co., Ltd. D Co., Ltd. (Gu J. hereinafter hereinafter referred to as D) established a “K” as a Joint Venture Co., Ltd. with Russia subsidiaries and shares of 49% and 51%, respectively, and supplied a name of operation in Russia sea through “L” to the Republic of Korea through the Joint Venture Co., Ltd. owned by the said Overseas Joint Venture Co., Ltd. (hereinafter referred to as “I”), and P Co., Ltd. (hereinafter referred to as “D”) established a Joint Venture Co., Ltd. with Russia subsidiaries and shares of 49% and 51% from January 2003, 203, each of the above Joint Venture Co., Ltd. (hereinafter referred to as “K”) is a Joint Venture Co., Ltd., Ltd., a Joint Venture Co., Ltd. (hereinafter referred to as a “Co., Ltd., Ltd., a Joint Venture Co., Ltd., Ltd., Ltd. (hereinafter referred to the above foreign Co.).

Upon entering into a contract, the vessel management for each joint venture was entrusted, and the main contents of the instant vessel management agreement relating to the instant case are as follows. Joint ventures (hereinafter referred to as “ship owners”).

) B, etc. (hereinafter referred to as “manager”) shall be referred to as “managers”) with respect to the seafarer personnel, supplies, insurance, clocks for seafarers and ships owned or chartered by him, necessary investigation and consultation, vessel repair and assistance, supervision of vessel entry and departure from port, etc.

Entrustment management shall be entrusted to the public.

1. The maintenance period of the vessel;