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(영문) 서울고등법원 2019.10.02 2018누66557
부가가치세부과처분등취소
Text

1. Revocation of the first instance judgment.

2. Each disposition made by the defendant against the plaintiff (attached Form 1) and attached Form 2.

Reasons

(c) the mileages may be accumulated using hotels, sirens, etc.;

In addition, the mileage may be accumulated at the same time as the online shopping in the use of major domestic Internet shopping mall through the L “L” program.

Members shall be provided free of charge without paying additional economic compensation in addition to the use of airline services or alliance services, and because there is a possibility that the criteria for use may be adjusted, the value measurement is not possible before use.

The value is determined only at the time of the use of mileage due to the issuance of mileage airline tickets.

The effective term of mileage is determined according to the membership of the time of accumulation of airline or mileage, and the mileage that is not used within the effective term is extinguished.

The effective period of F/D/E Boarding Date or 10 years from the date of division to the end of the same month by the end of the same month after 12 years from the date of boarding or accumulation of outstanding members: The effective period of F/L on board set-board days, general mileage-to-Accumulation days of set aside* all mileage accumulated on October 1, 2008 shall be effective.

The term of validity shall be deducted first, and the remaining term of validity shall be deducted in order from the short mileage when the term of validity is applied.

MNB accumulation A is operating a program that enables accumulation of mileage using various services, such as hotels, sirens, finance, and Internet shopping malls, based on the deduction standard for mileage airline tickets.

- The time of accumulation for each affiliated card company shall be below the upper limit, but after settling the amount of ordinary claims, it shall be automatically accumulated into B's member's old account within 7-10 days.

3) Meanwhile, H Co., Ltd., one of the Plaintiff’s alliances (hereinafter “H”).

) A business partnership agreement entered into with the Plaintiff on December 21, 2010 (hereinafter referred to as “instant business partnership agreement”).

The key contents of this chapter.

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