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(영문) 부산지방법원 2019.03.22 2017구합23941
부가가치세경정거부처분취소
Text

1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

Details of the disposition

On May 7, 2013, R Co., Ltd. (hereinafter “R”) was established for the purpose of selling sound vibration exercise equipment and chain recruitment business. From June 3, 2013 to June 2, 2015, 86 and 401 agencies are installed in the nation, including the Plaintiffs, such as Seoul, Gyeonggi, Busan, Gyeongnam, and Ulsan, and 86 and 401 agencies. After concluding an entrusted management contract with a large number of unspecified persons to sell medical appliances, such as sound vibration, spathy, and spathy, and to operate them by leasing them on commission by R, etc., the parties paid 80% of the total amount of proceeds from the sale to 40% of the total amount of proceeds from the sale to 50% of the total amount of proceeds from the sale to 50% of the purchase.

R was operated in the form of a multi-level sales organization that has established a salesperson belonging to the sales team or agency in order to sell the instant devices and pays sales allowances according to the sales performance to the sales performance, and has been operated in the form of a multi-level sales organization that promotes the position of the salesperson when the sales performance is achieved in excess of a certain standard.

In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of “member system” to sell the right to use the instant devices to general consumers and allow them to use the instant devices.

The plaintiffs are individual entrepreneurs who have entered into an entrusted management contract with R during the above period and managed the general sales or agency as the general sales or agency leader of R, while engaging in the business of selling medical devices.

The plaintiffs.

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