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(영문) 서울행정법원 2020.07.03 2019구합80299
경정청구거부처분 취소청구의 소
Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On May 7, 2013, the Plaintiff: (a) was established for the purpose of selling sports and medical devices (hereinafter “instant devices”); and (b) the purpose of conducting chain recruitment business, such as the sale of sports and medical devices (hereinafter “instant devices”); (c) from June 2013 to June 2015, the Plaintiff established and operated 86 total markets and 401 agencies nationwide with the trade name “B”.

B. The Plaintiff sold the instant devices to investors and operated them again (or lease) from investors, and paid 80 to 90% of the purchase price to investors in 12 months in equal annual income. After the expiration of the consignment management contract, the Plaintiff entered into a sales and consignment management contract with the said devices to repurchase at 40 to 50% of the purchase price. After the termination of the consignment management contract, the Plaintiff installed the instant devices in the total market and the agency, and sold them to the general consumers, thereby raising profits.

C. The Plaintiff was operated in the multi-level sales organization that sells the instant devices in the form of a multi-level sales organization that sells the position of the salesperson when the sales performance exceeds a certain standard, while paying sales allowances according to the sales performance to the position of the salesperson who sells the instant devices.

In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of membership to sell the right to use the instant devices to general consumers and allow them to use the instant devices.

The Plaintiff withheld at source the total of KRW 2,534,73,385 of business income tax while paying the principal and profits to investors from January 2015 to December 2015 as the allowance (hereinafter “instant allowance”), and paid it to the Defendant.

E. Meanwhile, the Plaintiff and its officers establish and operate a multi-level marketing organization without registering a multi-level marketing business, and they are from investors without obtaining authorization under the law.

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