관세및부가가치세경정처분취소
1. Attached Form issued by the Defendant to the Plaintiff
1. All of the dispositions imposing “the tax amount in question after refund” in the list.
1. The following facts are either in dispute between the parties or in full view of the purport of the entire pleadings in the entries in Gap evidence Nos. 1-97 and No. 2-4.
On November 1, 1989, the Plaintiff is a foreign-invested enterprise established by 100% investment by Time L.P (hereinafter “TWEC”), a U.S. enterprise, for the main business purpose of importing and distributing film and video products.
【Post-WEC’s restructuring, currently the Plaintiff’s shareholder company is Warer Bros. Eterta Management Inc. (hereinafter referred to as “WBEI”).
(b) b)
On December 1, 199, the Plaintiff entered into a franchise agreement (hereinafter “instant agreement”) with WT regarding distribution activities in Korea, such as motion pictures and videos. The agreement provides that the Plaintiff is obliged to carry out distribution activities (such as import of motion pictures, etc., domestic deliberation, translation or editing, transportation of films, advertisement and publicity, etc.) in Korea by obtaining the right to the domestic distribution screening of motion pictures, etc. from WT, which is a license holder, and to pay royalties calculated in accordance with the following calculation formula.
Latti = The plaintiff's total sales 】 85% interesting to a certain ratio of 20 billion won 】 87.5% interesting to 22.5 billion won above 20 billion won, 90% interesting to 22.5 billion won above 22.5 billion won, and 92.5% interesting to 25 billion won above 25 billion won.
- Distribution costs as set out in the instant contract are:
- Advertising and publicity expenses: - Other expenses for advertising, publicity and promotion, advertising materials production and transportation, etc. -: Cost of screening motion pictures (motion picture films), costs for domestic editing, caption processing, voice ice processing, etc., costs for video production, costs for transporting films and videos, costs for deliberation related to the determination of film rating, etc., costs for verifying the number of theaters, costs for checking the number of theaters, and related costs, such as video production, reproduction and packing, etc.
C. thereafter, March 2003