부가가치세부과처분취소
1. The judgment of the court of first instance is modified as follows.
On January 9, 2017, the Defendant's first term portion against the Plaintiff on January 9, 2015.
1. The reasons why the court should explain this part of the disposition are the same as those stated in the second written judgment of the court of first instance, except for the pertinent part as follows. Thus, this part of the reasoning is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The third first transaction in the judgment of the court of first instance (hereinafter "the first transaction") is "the first transaction in dispute 1 transaction" (hereinafter "the first transaction in dispute 1") and "the 19 sales transaction in dispute C" among them is "the 19 sales transaction in dispute 19."
"Ero-friendly".
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion and C agreed that the Plaintiff will accept goods from the Plaintiff in Korea (factory delivery conditions, EX-Work). In fact, the Plaintiff delivered goods to the domestic shipping company designated by C, and finally had the goods arrive at China, upon request of the Chinese shipping company designated by C.
Therefore, the Plaintiff’s supply of goods to C falls under either Article 21(2)3 of the Value-Added Tax Act or Article 21(2)5 of the Enforcement Decree of the Value-Added Tax Act, and Article 31(2)5 of the Value-Added Tax Act, and thus, the zero-rate tax rate should be applied to the transaction.
Nevertheless, the disposition of this case which excluded the zero tax rate for the transaction of this case is unlawful.
Meanwhile, while seeking the revocation of the entire disposition of the instant case, the Plaintiff did not claim specific grounds for illegality regarding the imposition of value-added tax (including additional tax) on the remaining sales transaction except for the total 19 sales transaction among the issues1 transaction.
(b) as shown in the attached Form of the relevant statutes;
C. 1) The Plaintiff has been engaged in the sales of medical devices and beauty art equipment after completing business registration with the trade name of “B”, as well as E Co., Ltd. (hereinafter “E”).
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