Seoul High Court-2016-Nu-37203 ( October 15, 2016)

(Trial Disorder) The telephone English service provided by a foreign corporation to a plaintiff who is not a student, etc. shall not be eligible for tax exemption.

(Main) The Plaintiff is obligated to collect and pay value-added tax after entering into a service contract with a foreign corporation, and it is not subject to tax exemption because the Plaintiff provided the Plaintiff not directly to the students in the foreign corporation but to the students in the foreign country. It is difficult to see that the Plaintiff performed only the role of simply delivering the services provided to the students in the course of study.

Article 30 of the Enforcement Decree of the Value-Added Tax Act

2016Du44889 Disposition to revoke the imposition of value-added tax.

AAA, Inc.

YThe director of the tax office

Seoul High Court Decision 2016Nu37203 Decided June 15, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as