Whether it constitutes an incidental goods

Where a person supplies language video tapes and books that are taxable goods as a single supply unit, he/she shall consider video tapes and books as a single supply unit in determining the purchaser's purpose of purchase, price, etc. and shall consider them as a single supply unit and take this disposition as tax goods.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. Details of the disposition;

갑제1호증의 1 내지 갑제3호증의 2,을제4호증의 1 내지 을제5호증의 각 기재에 변론의 전취지를 종합하면,원고는 1985. 9. 2부터 ㅇㅇㅇ이라는 상호로 서적도매업을 영위하면서 1990.11.1부터 1992. 6. 30까지 일본어회화가 수록된 NHK 비디오 일본어 (비디오 테이프 10개와 그 해설도서 5권 및 오디오테이프 10개와 그 해설도서 2권을 하나의 공급단위로 함)를 단위당 200,000원에 판매하였는 바 그 기간별 매출액은 1990. 11. 1~1990. 12. 31 137,400,000원, 1991. 1. 1 ~ 1991. 6. 30 738,600,000원, 1991. 7. 1 ~ 1991. 12. 31 808,000,000원, 1992. 1. 1~1992. 6. 30 280,000,000원인 사실, 피고는 원고가 비디오・오디오테이프를 그에 딸린 해설서와 함께 전체를 하나의 단위로 하여 위와같이 공급・판매하였는 바 그 전체가 부가가치세 과세재화에 해당되는 공급임에도 불구하고 부가가치세 신고를 누락하였다고 하여 1992. 8. 1 원고에게 청구취지 기재와 같은 부가가치세를 부과고지한 사실을 인정할 수 있다.

2. The legality of disposition.

A. The party's assertion

As to the Defendant’s assertion that the disposition of this case was lawful on the grounds of the above disposition, the Plaintiff’s assertion that the disposition of this case is unlawful on the grounds that the value-added tax is exempted for the Plaintiff’s offering of a single supply unit, along with the sound records or audio tapes, which recorded the contents of the books and the books attached thereto, pursuant to Article 12 (1) 7 of the Value-Added Tax Act and Article 32 (1) of the Enforcement Decree of the same Act, and that the Plaintiff’s disposition of this case, based on different opinions, should be exempted for value-added tax in order to assist the Plaintiff’s understanding while selling the books, which

(b) Related statutes;

Article 12 (1) 7 of the Value-Added Tax Act and Article 32 (1) of the Enforcement Decree of the same Act provide that the supply of goods shall be exempted from value-added tax for the supply of goods that ordinarily constitute a single supply unit, along with sound records or sound records recorded in addition to books and books. Article 1 (4) of the Value-Added Tax Act and subparagraph 2 of Article 3 of the Enforcement Decree of the same Act provide that the supply of goods, which is the main transaction practice, shall be deemed to be included in the supply of goods.

C. Facts

Comprehensively taking account of all the above evidence, the following facts can be acknowledged.

(1) NHK Non-Korean language, supplied by the Plaintiff, 10 video tapes and 5 and 10 audio tapes and 10 explanatory tapes and 2 explanatory books, respectively, were supplied as one unit of supply. The sales price per unit is KRW 200,000.

(2) The Plaintiff’s publicity books and books related to the above NKH-based Japanese language will be viewed as a video book as well as a book book. The NHK-based Japanese language is the video tape and the book is written as a practice book.

(3) On the face of the price, the video book book value of 25,000 won (1: 5,000 won x 5) and the audio tape book value of 6,000 won (1:3,000 x 2) and the book value of the book value is 31,000 won, while the price of the video book of this case NHK, including the book with the video and audio tape, is 169,000 won, considering that the wholesale price was 20,000 won, the wholesale price of the video and audio tape is 169,000 won.

D. Determination

On the other hand, in a case where a video and audio tape is supplied as an ordinary supply unit with a video and audio tape that is exempt from value-added tax as well as a video and audio tape that is exempt from value-added tax, whether a video and audio tape is supplied as an accompanying document or whether a book is supplied as an accompanying document to a video and audio tape should be determined by comprehensively taking into account the main function, price, value of independent goods, purpose of purchase by the purchaser, etc. of the goods. In light of the purchaser's position, the NHK Japan, supplied by the Plaintiff, is the main learning material and its explanation is merely an auxiliary learning material. On the other hand, in consideration of the above-mentioned product function, purpose of purchase by the purchaser, price, etc., the main goods are subject to value-added tax, which is a video and audio tape. Thus, the disposition by the Plaintiff without separately selling the entire goods by the Plaintiff as a single unit of the case is legitimate.

3. Conclusion

Thus, the plaintiff's claim of this case seeking revocation is without merit because the disposition of this case was unlawful, and it is dismissed, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.