부당이득
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
1.
1. Summary of the plaintiffs' assertion
A. The defendant is an incorporated association running a golf course, and the plaintiff B is a regular member of the defendant golf course from March 2002 to March 2002, and the plaintiff A is a child of the plaintiff B and is a family member of the defendant golf course.
B. The Defendant collects the value-added tax calculated by applying 10% of the tax rate as the tax base by adding the amount of 12,00 won of individual consumption tax, 3,600 won of special rural development tax, 3,600 won of education tax, 19,200 won to the admission fee with respect to the use of golf courses from the members of the golf course.
C. However, while Article 29(2) of the Value-Added Tax Act provides that individual consumption tax, education tax, and special tax for rural development shall be included in the tax base of goods imported from a foreign country. However, in the case of Article 29(1) of the same Act (the tax base of value-added tax on the supply of goods or services shall be the total amount of the supply value of goods or services supplied in the pertinent taxable period), there is no such provision, and in the case of individual consumption tax, special tax for rural development, and education tax, the total amount of individual consumption tax, special tax for rural development, and education tax cannot be the tax base of value-added tax, and
Therefore, without any legal cause, the Defendant additionally collects value added tax of KRW 1,920,00, which is the total of 19,200 won of individual consumption tax, special rural development tax, and education tax, from the Plaintiffs.
Ultimately, the Defendant is obligated to return 583,680 won (1,920 won x 304) to Plaintiff A who used the 304-time golf course from around 2013 to around 2017, and 485,760 (1,920 won x 253) to Plaintiff B who used the 253-time golf course as unjust enrichment.
2. Relevant statutes;
(a) The tax base of the value-added tax and general rules [Article 29 of the Value-Added Tax Act] 1.