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(영문) 서울행정법원 2011.05.20 2011구합3296

관세및부가가치세부과처분취소

Text

1. The imposition of customs duties, value-added taxes, and additional taxes as shown in attached Table 1 that the Defendant made to the Plaintiffs shall be revoked.

Reasons

1. Details of the disposition;

A. On May 19, 1990, Plaintiff 1, Inc. (hereinafter “Plaintiff 1”), Plaintiff 1, Inc. (hereinafter “Plaintiff 1”), Plaintiff 1, May 19, 190, is the CTFD II International Inc. (hereinafter “CTFD II”).

(2) On February 1, 1993, Plaintiff 1 entered into a franchise agreement with Solar U.S.C. (hereinafter referred to as the “SONY”) on motion picture distribution activities in the Republic of Korea, and entered into a modified agreement on April 1, 2004 with respect to the above contract. < Amended by Act No. 757, Apr. 1, 2004>

3) According to the above revised contract, Plaintiff 1 is obligated to pay royalties calculated by the following formula to SONY. - Total sales amount of motion pictures - distribution commission (12% of total sales amount) - distribution cost as set out in the revised contract - expenses for advertisements, promotional materials and appurtenances attached to advertisements - expenses arising out of a contract with a third party to be included in the film cost, film pre-announcement, translation, container and storage cost, and production cost, etc. - Other insurance expenses, shipment cost or freight charges, customs duties, import permission cost, censorship cost, consular and marketing cost, film rental or distribution cost, and customs duties and sales cost, etc. 4 local tax, etc. imposed on Plaintiff 1, from June 30, 2005 to November 25, 2006, to settle the import value-added tax revenue film (2015-297, 205-297, 201-297, 201-297, 201).

5 The defendant shall be the plaintiff around 2010.