(심리불속행) 국내사업장이 없는 외국법인에게 출판권 사용료를 지급한 경우 부가가치세를 대리납부할 의무가 있음[국승]
Seoul High Court 2012Nu24049 (29 March 2013)
early 2011west 1449 ( October 27, 2011)
(C) If the user fee of publication is paid to a foreign corporation without a domestic place of business, there is a duty to pay the value-added tax on behalf of the
(C) The plaintiff is obligated to pay the value-added tax on each of the books of this case by proxy because the non-party company, a copyright holder, has continued to hold the right of publication and has entered into a license agreement with the plaintiff.
Article 7 of the Value-Added Tax Act
2013du8325 Disposition to revoke the imposition of value-added tax
AAAA Children's Navigation Association
BB Director of the Tax Office
Seoul High Court Decision 2012Nu24049 Decided March 29, 2013
August 19, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by