1. The Defendant’s value-added tax for the Plaintiff on August 26, 2013, 957, 417, 074, and 2010, respectively.

1. Details of the disposition;

A. The Plaintiff is an operator of so-called open market-based Internet shopping mall (www. interspak.com; hereinafter “human wave”).

The Plaintiff provided all services necessary for transactions, such as registration, search, order, settlement, settlement, deposit of payment, delivery tracking, order cancellation, return, refund, and issuance of documentary evidence, so that goods and services can be traded in a large number of buyers and unspecified buyers who have joined the Plaintiff as members, and received sales commission calculated according to the terms and conditions of the Plaintiff’s terms and conditions from the seller.

B. In order to increase the sales of sellers and the Plaintiff, the Plaintiff implemented the “CRM coo” system, which was the method of offering a discount coophone at a certain amount applicable to the entire goods to the buyer who purchased at least a certain number of discount coophones from an artificial wave, and then using the coophone at a certain amount at the time of the buyer’s purchase of the goods that the buyer wants, the selling price of the relevant goods at a discounted amount.

C. The Plaintiff paid the value-added tax on sales commission (hereinafter “the instant taxable period”) from the first to second period from 2010 on the basis of value-added tax, with the sales commission calculated based on the sales price before discount, in the event that the transaction took place after the use of CR coophones. However, the Plaintiff paid the value-added tax on sales commission (hereinafter “the instant taxable period”).

On July 25, 2013, the Plaintiff revised an excessive return and payment of value-added tax to the Defendant on the ground that “a sales commission discounted to a seller on the basis of a discount by CRM discount during the instant taxable period is not included in the tax base even if it is not included in the tax base, and thereby, included in the tax base.”