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(영문) 서울고등법원 2016.09.30 2015누69753
종합소득세부과처분취소
Text

1. Revocation of a judgment of the first instance;

2. The “Disposition Date” of the global income tax shall be deemed to be the “Disposition Date” of the attached Table 1.

Reasons

1. Details of the disposition;

A. The Plaintiff entered into the instant service contract 1) D Co., Ltd. (D. hereinafter “D”) a Canadian corporation (hereinafter “D”) that is engaged in the business of manufacturing B and C vehicles on June 1, 2000.

The following terms and conditions are referred to as the “instant service contract” between the parties:

(i)in accordance with the terms and conditions of Article 1 commission and 1.1 of this Agreement, D shall appoint the Plaintiff as a non-exclusive sales representative of D for the sale of D products in the areas listed in Annex A to this Agreement. During the period of this Agreement, representatives shall: (i) during the period of this Agreement, at a consistent and continuing level satisfactory to D, to:

(c) The projects and activities specified in the "detailed scope of the representative" in the "detailed scope of activities of the representative," different from one another, and a monthly report in which the name, address, representative director and principal agent of the contracting product is determined to be likely to be involved in the purchase of the contracting product, and the name and position of the senior personnel of the contracting party, stating the name and position of the D pursuant to Section 5.1 of this Agreement, and the monthly report (including, but not limited to, any additional or non-acting act or any other illegal act related to the activities of the contracting party, submitted to D pursuant to Section 5.1 of this Agreement, and submitted to D any additional information related to the activities of the representative or any other act related thereto, as instructed by the potential customer of the contracting party in the contract area.

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