법인세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The court's explanation in this case is based on the reasoning of the judgment of the court of first instance 2.
C. In addition to the application of paragraph (1) of this part of “judgment,” the reasoning of the judgment of the first instance is the same as that of the judgment of the court of first instance. As such, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article
[Supplementary Use]
C. (1) If the purport of the entire argument is added to the statements in Gap evidence 8 and 9, it is recognized that the plaintiff entered into a franchise store agreement with G around March 19, 2008, including the content that the sales of G and the instant program would be the sales of the U.S. C companies, with the following contents.
Article 3 (Fran Fees and Lats)
1.The franchise store (G) shall pay in two installments the franchise fee of KRW 30,000,000 (excluding value-added tax) for the use of the trade name provided by the Plaintiff or for the know-how of the trademark and business at the time of the conclusion of this contract, each of which shall be paid in installments (excluding value-added tax) of KRW 15,00,000,000 each, on two occasions at the head office, and the first payment date shall be July 1, 2008 and the second payment date shall be December 31, 2008. No franchise fee shall be returned in no case.
2. A chain store shall pay an amount equivalent to 5% of its sales (excluding value-added tax) from the first day of each month to the last day of each month in consideration of the granting of the right to use intellectual property and the guidance for management of the headquarters, as the royalties.
Article 4 (Mutual Cooperation and Acquisition Limit by Transfer of Equity Shares in Franchiseess)
1.A franchise store shall be responsible for the 2-day program at the site of the United States for the duration of the contract, the 2-day program at the site of the United States, and the sales generated from such program, shall be the sales of the franchise store.
However, such sales will be excluded from the calculation of royalties.
2.The head office shall provide all cooperation on marketing, public relations, student registration, student management, etc. on the basis of its know-how with respect to the one-day program for one-day and two-day program supervised by the chain store.
With respect to this cooperation.