부가가치세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company that imports finished products manufactured after receiving an order for processing clothes from the original contractor and supplies them to a foreign company, and supplies them to the original contractor.
From June 15, 2010 to September 13, 2013, the Plaintiff imported approximately 73 finished goods (hereinafter “instant goods”) from around 15, 2010 to September 13, 2013, deducted the support expenses for raw materials supplied by the Plaintiff or original contractor from the finished goods import price of the finished goods and filed a value-added tax return.
B. On May 1, 2014, the Defendant included the cost of supporting the above raw materials in the import price, and subsequently notified the Plaintiff of KRW 1,04,758,80 in total of value-added tax of KRW 804,758,80 and penalty tax of KRW 241,340,190 in rectification and notification.
(hereinafter “instant disposition”). On the other hand, the Defendant issued the instant disposition and did not issue the amended import tax invoice.
(hereinafter referred to as “instant omission”), . [Grounds for recognition] of absence of dispute, entry of Gap evidence 1 through 3 (including serial numbers, hereinafter the same shall apply), the purport of the whole pleadings.
2. Judgment as to the main claim
A. The Plaintiff’s assertion that value-added tax is levied only on the value added created by the taxpayer, and thus, the cost of production support under the Customs Act cannot be included in the dutiable value.
As long as the Foreign Trade Act recognizes the discretionary processing trade, it shall be distinguished from the case of importing finished products, and in the case of discretionary processing trade, production support costs shall not be included.
Rather, if production support costs are included, clinical processing traders can get input tax deduction for the amount including production support costs.
The processing businessman shall recognize only the amount per discretionary trade trade, and if the value-added tax is calculated, including all production support expenses, etc., it shall be the sales equivalent to the production support cost amount unrelated to the discretionary processing trade.