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(영문) 서울행정법원 2016.12.16 2015구합59617
법인세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company established for the purpose of international logistics forwarding business, international logistics shipping business, customs clearance business, trade business, etc.

B. On March 1, 2009, the Plaintiff entered into an international mixed air freight transport agreement with the COSA Co., Ltd. established for the purpose of the air freight forwarding business, air freight forwarding agency business, and the combined freight forwarding business (hereinafter “COSA”).

(hereinafter “instant contract”). The main contents are as follows:

On March 1, 2009, the International Mixed Air Transport Agreement (hereinafter referred to as the “A”) and the Plaintiff (hereinafter referred to as the “B”) enter into a contract for the transportation, sale, and handling of international mixed air cargo as follows:

Article 1 (Scope of Business)

1. The scope of business Gap shall be the business of transporting freight by mixing the aircraft of an air transportation business operator;

Provided, That the same shall not apply to the direct sale of mixed air cargo, and it shall be limited to the combination of the cargo sold and entrusted under the responsibility of Eul, Eul, and Eul, and the carriage by air.

2. If it is intended to transport an air freight, among air freight sold by the business scope of Eul, by mixing it with air freight, the request may be made to Gap.

Article 3 (Sale)

1. B shall sell or handle all mixed air cargo under this Agreement according to the terms and conditions of air transport, mixed rates of Gap and other related matters;

(Sicker omitted)

2. Eul shall comply with the goods distribution Promotion of the Republic of Korea, other Acts and subordinate statutes, and the laws and regulations of the countries related thereto, which are applied to the transportation, sale and handling of mixed air freight.

Article 4 (Handling of Mixed Air Cargos)

1. B shall be liable for all mixed air cargo until it is delivered to A;

2.B After completing the transport speed of mixed air cargo, such as HAWB, issuance of certificates, customs clearance, etc., B shall be in a condition that immediate transport is possible at the place designated by A.

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