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(영문) 서울행정법원 2013.01.25 2011구합20390
부가가치세부과처분취소
Text

1. The revocation tax amount among each of the dispositions on imposition of value-added tax stated in the attached Table 1 against the Plaintiff.

Reasons

1. Details of the disposition;

A. Before the amendment on August 31, 201, Plaintiff 201, the trading name of Plaintiff 2 is “SB Market”. The term “Gmarket” refers to a company operating an “open Market”, which is a trade space for goods and services on the Internet, called the so-called “Open Market,” and a seller member who has joined the Open Market and sells his goods and services after registering in its subscription to the Open Market. Before the amendment on May 11, 2009, the term “Gmarket sales terms and conditions” refers to “eurur”. The term “sales member currently purchases goods or services through the Open Market.” The term “30,000 members currently purchased approximately KRW 620,000,000,0000,0000,0000,0000,0000,0000,0000,0000,000,0000,000 won.

B. From the end of 2003 to activate the transaction of goods or services through the Gmarket, the Plaintiff implemented the system of “coophone” from around the beginning of 2005, and “coophone” from around the beginning of 2005. The term “coophone” was a method of discounting the sales price of the pertinent goods to all purchase members who intend to purchase specific goods at a certain amount. The term “coophone” was a method of discounting the sales price of the pertinent goods at a certain amount of discount to all or unspecified purchase members, such as the case where the use performance is excellent or new purchase.

C. Where a product transaction is made through the discount of items or the use of coophones, the Plaintiff is obliged to receive the amount equivalent to the discounted value from the selling member.

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