206Guhap3847, the Government and the revocation of disposition

A person shall be appointed.

Head of Geumcheon Tax Office

March 27, 2007

May 1, 2007

1. The plaintiff's claim is dismissed.

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

The defendant's rejection disposition of correction of KRW 519, 774, 275 shall be revoked on December 26, 2005, which is the sum of the value added as shown in the "attached Form" list for the plaintiff's correction claim.

1. Details of the disposition;

The following facts do not conflict between the parties, or can be acknowledged by comprehensively taking account of the overall purport of the arguments in the descriptions of Gap evidence 1, Gap evidence 2-1 to 11, Gap evidence 3, Gap evidence 4-1 to 6, Gap evidence 5-1, 2, and Gap evidence 6.

A. On December 6, 2003, the Plaintiff entered into a contract with B(hereinafter referred to as “B”) around 2004 for the purpose of selling and leasing computers, wire/ wireless communication equipment and ancillary equipment, cash services and credit card agency business, deposit withdrawal and various credit card agencies, automated equipment sales, management, maintenance, and repair, etc., and then, entered into a contract with B(hereinafter referred to as “instant contract”) with B(hereinafter referred to as “B”) around 2004 for the purpose of using the same as cash payment for convenience stores, etc. (hereinafter referred to as “instant service”). In return, the Plaintiff paid a certain amount of fees according to the number of occasions of its use.

B. From May 11, 2004 to August 8, 2005, the Plaintiff reported and paid value-added tax on the commission that the instant service received from the service, such as the previous one, to the first half of 2005, on the following occasions: (a) the Plaintiff deemed that the instant service was a service subject to value added; and (b) the “the initial tax amount” in the attached table of the Plaintiff’s claim for correction; and (c) the return and payment of value-added tax from the first half to the first half of 2005 on the commission for the instant service, such as the previous one.

C. However, on October 26, 2005, the plaintiff filed a request for correction of value-added tax under Article 12 and Article 12 (1) 10 of the Value-Added Tax Act, and Article 3 (1) and (2) of the Enforcement Decree of the same Act, which is exempted from value-added tax, on which the plaintiff filed a request for correction under Article 45-2 of the Framework Act on National Taxes and Article 25-3 of the Enforcement Decree of the same Act, "amount of the plaintiff's request for correction" as stated in the list of "amount of the plaintiff's request for correction," which is the first declaration and paid value-added tax less the legitimate amount of the plaintiff's claim from the first declaration and paid value-added tax from the first half to the first half half half of 2004, which is 519, 774, and 275 won, and the defendant did not notify the plaintiff of the above disposition of correction within 20 months from the date of the above request for correction or within 25 months from the above determination of the amount of tax base for correction.

D. Accordingly, the plaintiff filed a request with the National Tax Tribunal on January 26, 2006, and the National Tax Tribunal on August 31 of the same year does not fall under the financial and insurance services under Article 12 (1) 10 of the Value-Added Tax Act, and the plaintiff is not the financial and insurance business entity, and the service of this case is not the plaintiff but the financial and insurance business entity.

The plaintiff dismissed the plaintiff's appeal on the ground that it falls under the main business.

2. Whether the rejection disposition of this case is legitimate

A. The plaintiff's assertion

According to Article 27 of the Banking Act, Article 18-2 of the Enforcement Decree of the Banking Act, and Article 18-2 of the same Act, "Guidelines for Incidental Business among the banking business (Notice No. 2003 - 13 of the Ministry of Finance and Economy, hereinafter referred to as the "Financial Services Directive") include the collection and payment agency business in the scope of banking business. The service of this case is one of the banking business prescribed by the Banking Act, which is subject to the exemption of value-added tax on the financial business and insurance under the Banking Act and Article 33 (1) 1 of the Enforcement Decree of the Value-Added Tax Act, or the exemption or exemption of the service of this case from the main service of the same financial business as the incidental service of the above Act, if the customer withdraws his deposit or intends to account transfer.

The disposition of this case, which is judged differently, is unlawful.

(b) Related statutes;

Attached Form 3 is as described in the "Related Acts and subordinate statutes".

(c) Facts of recognition;

The following facts may be acknowledged in light of the evidence stated in Gap evidence No. 11.

(1) The content of the instant contract entered into with B is as follows.

[AD Schdi Service Use Contract]

Section 1 (Purpose) The purpose of this Agreement is to set forth matters necessary for B’s customers to receive financial services, such as withdrawal from deposits, through an automatic cash payer other than the point installed by the Plaintiff.

§ 3 (Scope of Services) The scope of services specified in this Agreement shall be the withdrawal of deposits, account transfer per party and per account transfer, and the balance inquiry, and the expansion of the scope of services and detailed conditions for use shall be determined by mutual agreement between B and the Plaintiff.

Article 6 (Settlement of Fees)

① The Plaintiff’s customer, among the automatic cash payment services, is entitled to receive deposit withdrawals through the Plaintiff’s automatic cash payment machines, and the account is entitled to each case’s use fees provided for in the separate agreement on postal services.

② If B’s customer uses the Plaintiff’s automatic cash payment service, B shall collect and keep the withdrawal fee from the customer’s account on behalf of the Plaintiff, and deposit it into the account as designated by the Plaintiff before the 20th day of each month at the Plaintiff’s request for payment (proviso omitted).

Article 7 (Management of Operating Funds)

(1) B shall provide customers in B with funds required for the use of Automatic machine services, and the Plaintiff shall take all measures, such as charging cash, by claiming at the business day prior to the day required for operating funds (D-1 day) so as not to cause inconvenience to B customers in using Automatic machine services (proviso omitted).

(3) The Plaintiff shall manage the operating funds received from B with the care of a good manager, and shall promptly compensate for losses inflicted upon the customers of B or B due to loss of the operating funds, theft, or any other cause attributable to the Plaintiff.

Article 8 (Security for Operating Funds) The Plaintiff shall submit to B a guarantee letter of payment in an amount equivalent to 100% of the operating funds provided by B to secure the operating funds under Article 7 (excluding B) in an amount equivalent to that provided by B, not later than the date of payment of the operating funds.

Article 11 (Establishment, Operation and Management of Automatic Payment Instruments)

(1) The installation and management of an automatic payment machine shall be responsible for the plaintiff, and shall be immediately notified to B of the installation, closure, change, or transfer of an automatic payment machine.

(2) In principle, the Plaintiff shall operate an automatic cash payment machine 24 hours a day on a yearly basis, but the place of installation may be adjusted according to the service environment, and it shall endeavor to maintain and manage the automatic cash payment machine to ensure that customers in B do not suffer any inconvenience in using it.

(3) All other expenses incurred in the installation, operation, maintenance, and repair of an automatic cash payer shall be borne by the plaintiff.

(2) In addition to the instant contract, the Plaintiff entered into an agreement with B to pay the amount of KRW 1,100 per case in the event of business hours during the deposit withdrawal transactions, KRW 1,300 per case in the event of business hours, KRW 1,00 per case in the event of business hours during the deposit withdrawal transactions, KRW 1,50 per case in the event of business hours during the deposit withdrawal transactions, KRW 1,00 per case in the event of business hours, and KRW 1,50 per case in the event of the bank account transfer, and KRW 1,50 per case in the case of the bank account transfer. The Plaintiff entered into an agreement to pay to B the amount of KRW 17% per case in the course of performing the collection from the customers from B, and KRW 50% per account transfer commission.

D. Determination

(1) Article 12(1)10 of the Value-Added Tax Act provides that the value-added tax shall be exempted for the financial and insurance services prescribed by Presidential Decree. Article 33(1)1 of the Enforcement Decree of the same Act provides that "banking business under the Banking Act" shall be one of the financial and insurance services provided by Article 12(1)10 of the Value-Added Tax Act. Article 12(2) of the same Act provides that a person who conducts a business other than a business under any subparagraph of paragraph (1) provides services identical or similar to the financial and insurance services under Article 12(1)10 of the Value-Added Tax Act even if he/she provides such services as incidental to the main business.

Meanwhile, Article 2 (1) 1 of the Banking Act provides that "the business of lending money to a person who has raised debts from many and unspecified persons through the receipt of deposits, issuance of securities and other bonds" shall be included in the scope of banking business (Article 18-2 of the Enforcement Decree of the Banking Act under Article 27 (2) of the Banking Act and guidelines on the scope of incidental business among the banking business delegated by the Ministry of Finance and Economy (Article 2003-13 of the Notice of the Ministry of Finance and Economy on July 3, 2003) include 24 banking business such as receipt of deposits, installment savings, lending of funds or discount of bills, receipt of cash or cash exchange business as incidental business, and receipt and transfer of money as an agent (Article 33 (4) of the Enforcement Decree of the Value-Added Tax Act is excluded from the scope of banking business of the Act on behalf of others, payment of admission tickets, merchandise coupons, loan of real estate as an intermediary, loan of real estate or securities transaction business.

(2) Therefore, as to whether the instant service does not constitute an exemption from added value-added tax under Article 33(4) of the Enforcement Decree of the Value-Added Tax Act, and whether it constitutes a service belonging to a principal of banking business under the Banking Act and subordinate statutes, health class, and health class, the Plaintiff’s contents of the service provided to B under the Non-Scad Sc condition of the instant Financial Services Act are “to enable B customers to receive financial services, such as deposit withdrawal, balance inquiry, etc. through the Plaintiff’s cash automatic payment machines installed by the Plaintiff,” which is accompanied by the contents of the financial contract (deposit, installment savings contract, etc.) entered into with B customers, such as deposit withdrawal, balance account transfer, etc., and only a certain portion of the financial service (including the instant service contract included in the instant contract with B) from among the services that can be dealt with by the instant automatic payment machines, and the Plaintiff’s service itself cannot be deemed as a bank business under the Banking Act’s relevant statutes.

The Plaintiff provides that the instant services provided by the Plaintiff constitute the “receiving and paying agency services” under subparagraph 9 of the scope of services incidental to financial institutions II. However, the term “receiving and receiving deposits and installment savings within the scope of the unique banking business in banking business” refers to the concept of “the business of receiving deposits and installment savings, as a matter of course, including the business of receiving or paying deposits and installment savings from the customers, and the business set forth in Section II. of the said Banking Service Directive provides that the business set forth in the said Banking Service Directive is within the inherent meaning of business incidental to the banking business.

In light of the fact that the duties of receiving and paying by proxy are not those of receiving and paying by proxy, the duties of receiving and paying by proxy under the above guidelines refers not to the duties of receiving and paying by proxy, but to the duties of receiving and paying by proxy all kinds of public charges, management expenses, tuition fees, etc. by proxy at financial institutions, and receiving by proxy a certain fee and receiving by proxy a certain fee, and the duties of receiving fees by proxy for customers such as paying by proxy the principle of payment by proxy according to the issuance of corporate bonds, and payment by proxy.

Therefore, the plaintiff's assertion that the service of this case constitutes "collection and payment agency service" under the above guidelines is without merit.

Furthermore, as seen earlier, B provides B with funds required for the use of the automatic cash payment service, and the Plaintiff: (a) provided with funds from B to B, and (b) provided with funds from B to B to pay cash in a manner that does not cause inconvenience to B to the use of the automatic cash payment service; (c) managed funds as a good manager; and (d) compensate for losses incurred to B or B due to the Plaintiff’s negligence; (c) the Plaintiff cannot be deemed to provide B with the Plaintiff’s responsibility for the installation, management, and maintenance of the automatic payment machines; and (d) the Plaintiff is responsible for installing, operating, and maintaining the automatic payment machines; and (e) all expenses incurred in installing, operating, maintaining, and repairing the automatic payment machines are the Plaintiff’s burden, the essence of the instant services is that the Plaintiff is a service that combines B with B and the computer network and allows B to use them to the customers; and (e) it does not constitute the form of the Plaintiff’s payment of the fees to the Plaintiff in return for the instant services.

Therefore, the plaintiff's assertion on the premise that the service of this case constitutes a bank service under the Banking Act-related Acts and subordinate statutes is without merit without any further determination on the remaining points.

(3) Accordingly, the rejection disposition of this case which rejected the plaintiff's request for reduction and correction is legitimate.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is decided as per Disposition.

Judges in fixed form of judge

Judges Kim Jong-hee -

Judges Lord Do-

Details of Plaintiff’s Claim

(unit: source)

A person shall be appointed.

nan

Related Acts and subordinate statutes

[Valued Tax]

Article 12 (Exemption from Customs Duties)

(1) The supply of goods or services falling under any of the following subparagraphs shall be exempted from value-added taxes:

10. Financing and insurance services, as prescribed by Presidential Decree;

[Enforcement Decree of the Value-Added Tax Act]

Article 33 (Scope of Financing and Insurance Services)

(1) The financial and insurance services referred to in Article 12 (1) 10 shall be services falling under any of the following subparagraphs:

1. A banking business under the Banking Act;

(2) Where a person engaged in any business other than those referred to in each subparagraph of paragraph (1) provides the same or similar services as the financing and insurance services referred to in the same paragraph, such services shall be deemed included in the financing and insurance services referred to in Article 12 (1) 10 of the Act.

(4) Notwithstanding the provisions of paragraph (1), any of the following services shall not be deemed financial or insurance services:

1. Agency services for lottery tickets, gift certificates, current coins, or gold bullion: Provided, That finance services for financial business operators, such as beneficiary certificates, etc.;

Sales agency services for goods, transfer agency services for securities, receipt and payment agency services, and funds of the State and local governments;

50,000,000

2. Brokerage, intermediation, and agency of corporate mergers or purchases, and credit information services and parcels related to banking business;

Sale and Rental Services of Tweg

3. Leasing real estate;

4. Services similar to those referred to in subparagraphs 1 and 2 and other services prescribed by the Ordinance of the Ministry of Finance and Economy.

[The Banking Act]

Article 2 (Definitions)

(1) The definitions of terms used in this Act shall be as follows:

1. The term “banking business” means a business of lending funds raised by bearing debts from many unspecified persons through the receipt of deposits and issuance of securities and other bonds;

Article 8 (Authorization of Banking Business)

(1) Any person who intends to carry on banking business shall obtain authorization from the Financial Supervisory Commission.

Article 27 (Scope of Duties)

(1) Financial institutions may be engaged in all banking business (hereinafter referred to as "banking business") within the scope of this Act and other related Acts.

(2) The scope of banking business under paragraph (1) shall be prescribed by Presidential Decree.

[Enforcement Decree of the Banking Act]

The scope of banking business under Article 27 of the Act shall be as follows:

1. Receiving deposits and installment savings, or issuing securities and other bonds;

2. Lending funds, or discounting bills;

3. Domestic and foreign exchange;

4. Business incidental to those falling under subparagraphs 1 through 3 as determined and announced by the Minister of Finance and Economy.

【Guidelines on the Scope of Incidental Services among Banking Services (Notice No. 2003 - No. 13 of the Ministry of Finance and Economy No. 2003)

I. Objectives

The purpose of these guidelines is to set forth the scope of incidental business (hereinafter referred to as "incidental business") which may be run under Article 18-2 (4) of the Enforcement Decree of the Banking Act (hereinafter referred to as the "Financial Institution").

II. Scope of Business Incidental to Financial Institutions

A financial institution may conduct the following affairs as an incidental business. In such cases, where it is required to obtain authorization, permission, etc. under other Acts and subordinate statutes, it may conduct such affairs to the extent that it obtains such authorization, permission, etc.:

1. Guarantee of debts or acceptance of notes;

2. Mutual savings;

3. Investment in, lending of, and sale of securities: Provided, That securities subject to sale shall be limited to commercial bills and trade bills;

4.To arrange for the subscription and sale of securities, offering of new or outstanding securities, among the securities businesses provided for in the Securities and Exchange Act;

Sale of national, public and corporate bonds;

5. Repurchase agreement.

6. Sale of the counter to the national and public bonds;

7. Factoring;

8. Deposit for safekeeping.

9. Agency for collection and payment;

10. The depository of local governments on behalf of others;

11. Brokerage, intermediation, or agency for corporate mergers and purchases (M& A)

12. Entrustment and sale of gold bullions (gold and gold coins in the form of gold coins), sales agency for gold bullions, and sales, lending, and gold ingots;

Development and sale of relevant financial instruments, such as a separate account, etc.

13. considerable amount of and support for credit information services, management, restructuring and financing of enterprises.

14. Lease of real estate (hereinafter referred to as "real estate lease");

15. Mineral utilizing a computer system, such as revenue stamps, lottery tickets, gift certificates, etc. sales agency services and the Internet homepage of financial institutions;

agency;

16. Transactions of derivatives financial instruments;

17. Related services, such as payment agency related to electronic commerce, electronic tax invoice issuance agency, certification, etc.

18. Sale and lease of computer systems and software related to banking business;

19. Business of an insurance agency under the Insurance Business Act;

20. Financial standings for persons carrying on financial business pursuant to Acts as stipulated in Article 13(1) of the Enforcement Decree of the Banking Act such as beneficiary certificates;

Acting as an agent for sales of goods

21. Issuance and sale of prepaid and direct electronic payment instruments, such as electronic currency, and settlement of payments;

22. Entrustment of general affairs related to the indirect investment fund;

23. Stock transfer agency under the Securities and Exchange Act;

24. Asset-Backed Securitization and Special Purpose Companies for Asset-Backed Securitization Act;

The end of the consignment of management and debt collection.