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(영문) 대법원 2019.09.09 2017두47564
부가가치세 및 법인세 부과처분취소
Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The grounds of appeal are examined.

1. Case summary

A. In principle, on August 24, 2009, the Plaintiff purchased and sold yachts sold by the Plaintiff with B (hereinafter “B”) on August 24, 2009; however, if sold on behalf of the Plaintiff, the Plaintiff entered into a contract with B to receive a brokerage commission.

(hereinafter “instant service contract”). B.

B concluded a yacht sales contract with C (hereinafter “C”) and D (hereinafter “instant yacht”) on the same day on the same day, and set the sales amount of the instant yacht at KRW 4.7 billion.

(hereinafter “former sales contract”). (c)

The Plaintiff was paid KRW 660 million by December 20, 2009, and KRW 740 million by February 28, 2010, with a brokerage commission for the instant yachts B and the instant yachts, and the Plaintiff agreed that the payment shall be immediately paid to the Plaintiff when the payment was made by C at the time of the large-sum payment.

C by October 15, 2009, up to KRW 1180,000,000 for down payment, and KRW 900,000 for the first intermediate payment, and around that time, B entered the yacht in the main harbor and delivered it to C.

After that, upon delay in the payment of the remaining purchase price, B changed the subject matter of the pre-sale contract with C on June 25, 2010 only one yacht of this case, and agreed to pay on July 23, 2010 the remaining purchase price of KRW 2.62 billion.

(hereinafter “former sales contract”). (e)

Since then, C delays the payment of the purchase price and discussed reduction of the purchase price between C and B, the Plaintiff agreed on May 21, 2012 to reduce the brokerage commission to be paid by the Plaintiff in the event that the purchase price of the yacht between B and B is reduced to 4 billion won on May 21, 2012 and the sales price of the instant yachts is reduced to 600 million won, and to additionally reduce the brokerage commission in the event that the subsequent purchase price

(f) Change between B and C.

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