부가가치세부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
Details of the disposition
The plaintiff is a company established for the purpose of providing online information and Internet services.
The director of the Seoul Regional Tax Office conducted a tax investigation against the plaintiff and notified the defendant of taxation data. Accordingly, on March 12, 2012, the defendant notified the plaintiff of the amount of value-added tax 934,970, and value-added tax 10,743,670 for two years of 2010.
On June 8, 2012, the Plaintiff appealed and filed a petition for a trial with the Tax Tribunal. On November 8, 2013, the Tax Tribunal rendered a decision that “The imposition of value-added tax as of March 12, 2012, imposed on a securities company the value-added tax base and tax amount calculated by subtracting the fees for securities company paid to the securities company from the sales amount, and the remaining claims are dismissed.”
The Defendant decided to reduce the tax amount of KRW 4,110,670 out of the initial tax amount of KRW 10,743,670 for the second term portion of 2010 in accordance with the purport of the above decision, and notified the Plaintiff thereof.
South Korea shall deposit a certain amount of deposit money in the securities company to the Plaintiff’s assertion as to whether the disposition of this case is legitimate or not, in order for the Plaintiff’s assertion as to whether the disposition of this case is legitimate or not, a certain amount of deposit money should be deposited in the securities company.
The Plaintiff lends funds to ordinary investors who do not have the ability to pay high-amount deposits, and the Plaintiff’s HTS (HTS) is designed to secure the collection of loans, and is merely a conduit that delivers the customer’s order to HTS to the securities company.
Therefore, the main service provided by the Plaintiff is not a lending of transaction account and a provision of transaction system, but a lending of money, so it constitutes a service exempt from value-added tax.
As alleged by the Defendant, the substance of the futures account lending business.