부가가치세경정거부처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. The Plaintiff, a corporation running a travel business, planned and sold overseas travel products, such as overseas package travel, new and mixed travel, free travel, cruise travel, and overseas golf travel.
B. The Plaintiff reported and paid, respectively, value added taxes from January 2013 to February 2017, on the basis that the amount equivalent to 10/11 of the remainder of the commission, which deducts direct expenses, such as air expenses, transportation expenses, lodging expenses, food expenses, etc., (hereinafter “instant commission”) among the remuneration that the Plaintiff sold overseas travel goods to customers (a contract concluded with the Plaintiff while selling overseas travel goods (hereinafter “foreign travel contract”).
(c)
Article 11(1)2 and 3 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) (wholly amended by Act No. 11873, Jun. 7, 2013) that applies up to 22, Article 23-2 of the Value-Added Tax Act, as a travel service or a navigation service supplied overseas to customers (i.e., transportation, lodging, meals, tourism, etc. (hereinafter “instant service”).
The following Acts and subordinate statutes shall be governed by the current Acts and subordinate statutes for convenience.
The zero tax rate shall be zero.
The Defendant filed a claim for correction of KRW 7,858,907,677 with respect to the sale of overseas travel goods from January 23, 2018 to February 2017, 2018 (hereinafter “instant claim for correction”). D.
The Defendant’s claim for correction of this case is that the instant fee received for the provision of good offices to nationals in Korea, and thus does not constitute zero-rate tax, and the portion other than the instant fee is not originally reported.
“On September 20, 2018, the Plaintiff rejected the instant request for correction (hereinafter “instant refusal disposition”). E. The Plaintiff is dissatisfied.