부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company established on August 3, 1966 for the purpose of air freight forwarding business, air freight forwarding agency business, and complex freight forwarding business.
B. On March 1, 2009, the Plaintiff entered into an international mixed air freight transport agreement with UScom Co., Ltd. (hereinafter “SScom”).
(hereinafter “instant contract”). The main contents are as follows:
On March 1, 2009, the Plaintiff (hereinafter “A”) and UScom (hereinafter “B”) enter into a contract for the carriage, sale, and handling of international mixed air freight as follows.
Article 1 (Scope of Business)
1. The scope of business Gap shall be the business of transporting freight by mixing the aircraft of an air transportation business operator;
Provided, That the same shall not apply to the direct sale of mixed air cargo, and it shall be limited to the combination of the cargo sold and entrusted under the responsibility of Eul, Eul, and Eul, and the carriage by air.
2. If it is intended to transport an air freight, among air freight sold by the business scope of Eul, by mixing it with air freight, the request may be made to Gap.
Article 3 (Sale)
1. B shall sell or handle all mixed air cargo under this Agreement according to the terms and conditions of air transport, mixed rates of Gap and other related matters;
(Sicker omitted)
2. Eul shall comply with the goods distribution Promotion of the Republic of Korea, other Acts and subordinate statutes, and the laws and regulations of the countries related thereto, which are applied to the transportation, sale and handling of mixed air freight.
Article 4 (Handling of Mixed Air Cargos)
1. B shall be liable for all mixed air cargo until it is delivered to A;
2.B After completing the transport speed of mixed air cargo, such as HAWB, issuance of certificates, customs clearance, etc., B shall deliver it to A at the place designated by A, as soon as possible, not later than three hours prior to the departure of the aircraft.