All of the plaintiff's claims are dismissed.

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

Details of the disposition

The plaintiff is a corporation that operates a general travel brokerage business, a travel information industry, etc., that plans and provides its own travel goods. Among them, there are overseas travel goods, such as overseas plaques, sludges, cruises, and golf in foreign countries.

The Plaintiff reported and paid value added taxes from 1st to 2nd 2th 2017 on the basis that the remainder of the money obtained by deducting the expenses for aviation, transportation, accommodation, food, etc. from the sales of overseas travel goods constitutes a travel brokerage fee, on the basis that the amount in the name of the above travel brokerage fee is a taxable standard.

From July 24, 2018 to June 3, 2019, the Plaintiff filed a request for correction against the Defendant for refund of the total value of value added taxes declared and paid in accordance with the taxation standard (hereinafter “instant request for correction”) by asserting that the station for travel to be offered to the travelers through overseas travel goods is subject to zero-rate tax rate. From July 24, 2018 to June 3, 2019, the Plaintiff filed a request for correction against the Defendant for refund of the total value of value added taxes declared and paid (hereinafter “instant request for correction”).

From September 21, 2018 to July 30, 2019, the Defendant rendered a disposition to refuse the Plaintiff’s request for correction as shown in attached Table 1 (hereinafter collectively referred to as “instant disposition”). [The grounds for recognition] of absence of dispute, entry of evidence Nos. 1, 2, 5 through 7, and 22, and the entire purport of the pleadings are as listed in attached Table 2 of the relevant Acts and subordinate statutes.

If travel agencies plan and sell overseas travel goods including aviation, transportation, lodging, meals, etc. to travelers, whether the disposition of the instant case is legitimate or not, travel agencies, regardless of whether or not they receive the travel commission and other expenses separately from the travel fee, shall not arrange and broker the travel services of other business operators, but supply the travel station itself for the purpose of aviation, transportation, lodging, meals, etc.

another.