1. The Defendant’s value-added tax of 24,082,510 won, and value-added tax of 1, 2009, which was imposed on the Plaintiff on November 11, 2013, and 22,029.

Details of the disposition

The Plaintiff reported value-added tax (hereinafter “instant services”) provided services related to entry into and departure from overseas navigation ships (hereinafter “instant services”) to companies operating transportation services, tugboat business, etc., and companies operating marine transportation brokerage business for foreign shipping companies with no domestic place of business (hereinafter “general agencies”) and received fees from the general agencies.

The Plaintiff deemed that the supply of the instant service constitutes a service supplied to an overseas navigation vessel under Article 11(1)4 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter “former Value-Added Tax Act”) and Article 26(1)3 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter “former Enforcement Decree of the Value-Added Tax Act”), and filed a value-added tax return by applying the zero-rate tax rate under the aforementioned provision.

On January 26, 2007, the Plaintiff reported the Plaintiff’s corporate tax (hereinafter “instant vessel”) entered into a contract with the Nyachi system Co., Ltd. (hereinafter “Nachi system”) under which the Plaintiff would build a 265ton vessel fleet 9 (hereinafter “the instant vessel”) to be used for the towing service and would be supplied with the engine to be used in the instant vessel (hereinafter “the instant engine”) in Japanese currency 35 million (hereinafter “the instant contract”). On February 23, 2007, the Plaintiff paid 13.5 million UN down payment to the Nachi system.

In 209, the Plaintiff spent total of KRW 3,946,726,320 with the purchase cost of the instant engine and the construction cost of the instant vessel.

Article 26(1)2 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Restriction of Special Taxation Act”).