1. The second-term portion of 2009 to 201 as shown in the attached Form No. 201 as of April 22, 201, against the Plaintiff by the Defendant.

1. The Plaintiff is a business operator that operates a mobile communications service business and a mobile phone mobile phone sales business (hereinafter “phone”).

The Plaintiff sold a device to an agency in accordance with a contract for entrustment of business during the period from the second to the second period from 2009 to the second period from 2011, and the agency sold the device in an amount obtained by subtracting the subsidy for purchase of a device (hereinafter referred to as “subsidies”) from the subscribers to mobile communications services (hereinafter referred to as “subscriber”) meeting certain conditions, such as complying with the period of mandatory use, and was paid the price of the device during the agreed installment sales period.

After taking over the claim from the agency to pay the amount of the terminal price to the subscribers, the Plaintiff received the amount of the subsidy from the customer in the installment form, and the value-added tax was paid on the basis of the entire sales amount of the device before deducting the subsidy during the above taxable period.

The Plaintiff filed a claim with the Defendant for the correction of the amount of tax for each taxable period in the annexed “reduction tax amount” column on the ground that the above subsidies fall under discount under the Value-Added Tax Act, but the Defendant rejected all the Plaintiff’s claim for correction on April 22, 2013 on the ground that the subsidies do not fall under discount.

(hereinafter “Disposition in this case”). [Grounds for recognition] A] The fact that there is no dispute, entry of Gap’s evidence Nos. 1 through 4 (including paper numbers, hereinafter the same shall apply), the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) In the event that a single policyholder opens a new mobile communications service of the Plaintiff, the contractual period for the mobile communications service may be set and the subsidy may be paid depending on whether the contractual period has been set or not.

The plaintiff is publicly notified through an agency, Internet homepage, terms and conditions of use, etc. that he/she can benefit a considerable amount of subsidy according to the insured's duration, contribution, etc.