부가가치세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning for the court's explanation in this judgment is as follows: (a) part of the reasoning for the judgment of the court of first instance is cited as "paragraph (2)"; and (b) the reasoning for the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the judgment of the plaintiff as "paragraph (3)" under Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
(However, among the reasons for the judgment of the court of first instance, the part concerning whether the plaintiff has withdrawn the argument at the appellate court "whether the plaintiff has supplied the service" and "the time of supply for the service" is excluded). 2.
A. Of the tables No. 17 of the first instance judgment No. 5, the part “the sum” in the “1st quarter” in the “2013 term portion” shall be read as “the first term portion in 2003”; and the part “the second term portion in 2013” as “the second term portion in 2003”.
(b) the part of the “N” in Part 8 of the first instance judgment shall be written “C”.
C. Part 6-11 of the decision of the court of the first instance shall be written in the following manner:
【Murder, Article 4(1) and (4) of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003), Article 4(5) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 18175 of Dec. 30, 2003), and Article 94(1) and (2) of the former Corporate Tax Act (amended by Act No. 7005 of Dec. 30, 2003). In the supply transaction of a foreign corporation, the supply transaction of a foreign corporation shall have a domestic place of business if the foreign corporation has a fixed place in Korea to carry out all or part of the business, and in the case of providing a service through an employee, the supply of service for more than 6 months in total (Article 94(2)5(a) of the former Corporate Tax Act).