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(영문) 서울행정법원 2017.10.20 2016구합82027
부가가치세(가산세 포함) 부과처분 취소
Text

1. The Defendant stated the details of taxation taxation (attached Form 1) with the Plaintiffs on March 14, 2016.

Reasons

1. Details of the disposition;

A. The Plaintiff SPINS INC (hereinafter “Plaintiff SPS”) and the Plaintiff Co., Ltd., Ltd. (hereinafter “Plaintiff SPPPPPPPPPPPY”) enter into a contract with the Republic of Korea (hereinafter “Plaintiff SPPPPPPPPPPY”) and the Plaintiff Co., Ltd., Ltd. (hereinafter “Plaintiff SPPP”), a Vietnamese airline, for non- Soviet Aviation Co., Ltd. (hereinafter “VIEJE AVT AVS”), and the Plaintiff Co., Ltd., Ltd. (hereinafter “Plaintiff Co., Ltd.”), and the Plaintiff Co., Ltd., Ltd. (hereinafter “Plaintiff Co., Ltd.”) to sell their exclusive rights within the Republic of Korea from 200 to 209 to 19 to 2014 to 19 to 10 to 200 to 10 to 200 to 20 to 10 to 200 to 10 to 200 to 10

Upon entering into an individual aircraft charter agreement with a foreign airline, the Plaintiffs paid to a foreign airline fees for the entire half-yearly century in the cost of operating aircraft between a foreign airline and a domestic airline route, purchased all of the above aircraft airline tickets (including a cargo transport agreement) and acquired the overall right to sell airline tickets and marketing, and sold the above airline tickets directly or through other domestic events to the general consumers, and the loss incurred in the non-sale of airline tickets was borne by the Plaintiffs.

B. From the 1st of 2011 to the 2014 Value-Added Tax period (the 2nd of 2014 taxable period), the Plaintiffs paid and received sales commission (5% of sales price for airline tickets) for the sales of airline tickets for foreign airline tickets during the 2nd of 2014 taxable period (the 2nd of 2014 taxable period).

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