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(영문) 서울행정법원 2011.03.02 2010구합19973

부가가치세부과처분취소

Text

1. The value-added tax and additional tax stated in the attached list “the key tax amount after refund” against the Plaintiff.

Reasons

1. Details of the disposition;

A. The plaintiff (the trade name before the change: the company that was changed to Colombia Lone Star film Co., Ltd. on May 19, 1992, and on January 3, 2005, respectively, and changed to the trade name as of October 26, 2006) was established on May 19, 1990 by the plaintiff (the trade name before the change: the changed trade name was changed to the changed trade name as of October 26, 2006) by 100% of the United States Cloba Tricom International, Inc. (hereinafter referred to as "CTFD II") for the purpose of distributing motion pictures in the Republic of Korea.

B. On February 1, 1993, the Plaintiff concluded a franchise agreement (hereinafter “instant contract”) with Solar U.S.C. (hereinafter “SONY”) on motion picture distribution activities in the Republic of Korea, which was granted the right to distribute motion pictures by CTFD II. On April 1, 2004, the Plaintiff entered into the instant contract on April 1, 2004 (hereinafter “instant contract”).

C. According to the instant contract, the Plaintiff, as Licse, is obligated to pay royalties calculated by the following methods to SONY, which is Licensor. The amount received by Licse = Total amount of motion pictures - Total amount of motion pictures - distribution commission - distribution cost (the specific content of each item shall be deemed to be followed):

D. From July 29, 2003 to October 11, 2004, the Plaintiff filed 14 import declarations on film films (hereinafter “the instant goods”) as indicated in the “import declaration number” column in the attached list from SOY, and paid the value-added tax by reporting royalties at the provisional price and paying the value-added tax on the film imported at the customs clearance site to the Defendant, who is the customs collector, as the customs collector, after the royalty was confirmed to pay the total amount of the film imported, and then remitted royalties under the instant modified contract to SOY, and settled the value-added tax by reporting the finalized price.

E. The Defendant conducted a follow-up examination of the Plaintiff around July 2006, and transferred the dutiable value of the instant goods to SONY by the Plaintiff.