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(영문) 대법원 2016. 10. 13. 선고 2016두47086 판결
(심리불속행) 해외자회사부터 공급받은 전화영어 용역은 부가가치세 대리납부 대상임[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2015Nu53208 (Law No. 14, 2016)

Title

(C) The telephone English services supplied by a foreign subsidiary shall be subject to the payment of value-added tax by proxy.

Summary

The Plaintiff is obligated to pay value-added tax on behalf of an overseas corporation that has no domestic place of business, as the Plaintiff received services under the instant agreement from overseas subsidiaries, and provided them with tax exemption business.

Cases

2016Du47086 Disposition to revoke the imposition of value-added tax.

Plaintiff-Appellant

OOOOOO corporation’s receiver ParkA

Defendant-Appellee

O Head of tax office

Judgment of the lower court

Seoul High Court Decision 2015Nu72155 Decided June 28, 2016

Text

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition

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