(영문) 서울고등법원 2016. 07. 06. 선고 2015누62356 판결가맹점 내 전산시스템 및 점포시설을 유지보수하도록 한 것은 용역의 공급에 해당함[국승]
Seoul Administrative Court 2014Guhap74909 (No. 11, 2015)
The supply of services shall apply to the maintenance and repair of electronic computer systems and store facilities in the franchise store.
(The same as the judgment of the court of first instance) The maintenance and repair of the computer system and store facilities in the franchise store constitutes the supply of services, which fall under the case of the provision of services due to contractual causes.
2015Nu62356 Revocation of Disposition of Imposition of Value-Added Tax
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BB Director of the Tax Office
September 11, 2015
June 8, 2016
July 6, 2016
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance court is revoked. The attached Form 3 "Defendant" (hereinafter referred to as the "attached Form 3") is revoked. The attached Form 3 "Defendant" is revoked both the imposition of the first value-added tax (including the penalty tax where the penalty tax is imposed) in 2008 and the second value-added tax (including the penalty tax where the penalty tax is imposed) in 2008 as stated in attached Form 3 that the Defendants against ○○○○○○○○○○○○○○○○○○, Co., Ltd., and the imposition of the second value-added tax (including the penalty tax where the penalty tax is imposed) in 2008, and the imposition of the second value-added tax (hereinafter referred to as "attached Form 4") in attached Form 4 as stated by the Defendants to the Plaintiffs.
1. Partial citement of judgment of the first instance;
The reasoning of this court's judgment is as shown in the judgment of the court of first instance, except for the addition of some of the reasons for the judgment of the court of first instance as follows, and thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420
○ 13 pages 13 adds the following in front of “B”, and turn “B” into “III.”
② The Plaintiff ○○○○○ received purchase tax invoices from the controlled entities of electronic and store facilities, such as △△ Information and Communications and Communications, △△△△ aluminium, and other computer systems and store facilities, and deducts the purchase tax invoices from the input tax amount when filing a return on the tax base of value-added tax for the first and
○ 14 pages 10 adds the following in front of the 10th "B", and the 13th "B" and the 13th "III" respectively.
② The Plaintiff ○○○○○ received purchase tax invoices for rent from a lessor in 2008 and received deduction as an input tax amount when filing a return on the tax base of value-added tax for the first and second years.
○ 15 pages 11, “Evidence 3-2, 8, and 15 of the A” shall be added to “Evidence 5, 14 to 18 of the A.
The "operator of the electric utility" of the 6th 16th 16th o is regarded as "operator of the electric utility or lessor".
2. Conclusion
The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.