The time of supply for services shall be the time the offer of services is completed.

The time of supply for services is the time when the provision of services is completed, and the time when the provision of services is completed means the time when a person to whom services are provided is able to use the computation of the provision of services, i.e., the time when a person to whom services are provided by the actual provision of services can use the computation of the provision of services, in consideration of the scope of the provision of services under a contract

Article 9 of the Value-Added Tax Act

Article 39 of the Income Tax Act, the year to which the total income amount and necessary expenses are reverted.

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s value-added tax of KRW 82,048,580 on September 5, 2016 and KRW 2012 on the Plaintiff on September 5, 2016

Each disposition of imposition of KRW 270,418,210 shall be revoked.

1. Details of the disposition;

A. The Plaintiff, as an attorney-at-law affiliated with ○○ Bar Association, is an individual entrepreneur who establishes a law office from November 7, 2005 and operates an attorney-at-law business.

B. The Plaintiff was appointed as ○○○ Construction Co., Ltd. (hereinafter referred to as “○○○○ Construction Co., Ltd.”) from the lawsuit claiming construction cost against the ○○○ Sports Co., Ltd. on January 5, 2010 (Seoul District Court Decision 2010 Gohap26), and the lawsuit claiming the return of possession (hereinafter referred to as “the above support 2010 Gahap1173”), which was brought on September 10, 2010, as the ○○○○○ Construction Co., Ltd. (hereinafter referred to as “○○ ○○”). The instant case was rendered a favorable judgment in each of the above lawsuits (the principal amount of winning the lawsuit claiming construction cost is KRW 2,271,748,753). However, the appeal was dismissed on July 15, 201, and all of the above judgments became final and conclusive at the same time (hereinafter referred to as “each of the above lawsuits”) and the Plaintiff’s affairs as ○○○ 15 Ga151.

The agreement of this case (hereinafter referred to as the "agreement of this case") was entered into, and the plaintiff jointly and severally guaranteed the obligations of Lee ○○ under the agreement of this case (the "A" in the agreement of this case refers to Lee ○, and the "B" refers to the "B" and the "B" refers to the "B"; hereinafter referred to as the "auction case").

1. The purpose of this Arrangement is to stipulate the rights and obligations of the entire process during which ownership is transferred to a person B or B by purchasing real estate owned by ○○○○○○○-dong in the name of ○○○○○○○○○○○○○○○○, and transferring ownership thereof to

2. A shall procure the auction proceeds under his/her responsibility and transfer registration under his/her name to B or to a person designated by B, and B shall designate a person to be transferred and notify A of the person to be transferred within three months after Party A paid the auction proceeds;

3. A shall procure an auction bond and participate in an auction on his own responsibility, provide real estate purchased in the name of B as security, and pay the balance of the auction by receiving the loan. The loan shall be paid to B, including the auction proceeds and interest accrued from the procurement of auction proceeds, the contingent fees for attorneys-at-law, etc., and 00 million won, various taxes and certified judicial scrivener fees owned in the name of A, property taxes incurred during the transfer to B, capital gains tax generated in the course of transfer to B, and other taxes and public charges, including capital gains tax, etc. (hereinafter referred to as "operating funds")

4. A and B shall make their best efforts to raise the various costs listed in paragraph 3 above, in addition to the auction proceeds, and they shall complete the registration of ownership transfer on the part of B after their respective costs have been procured and paid, and if the cost is not raised even after the lapse of three months from the date of payment of the auction proceeds, they shall dispose of the whole or any shares of the purchased real estate and then deliver the remaining money to B after deducting the above all costs first.

5. Eul shall complete the registration of ownership transfer to a person designated by Eul or Eul within three months from the date on which Gap paid the remainder of auction, and shall change the debtor on the registration of ownership transfer to a person designated by Eul or Eul on the register of ownership transfer following a loan of auction proceeds.

6. Eul shall, in receiving a loan for auction proceeds and operating funds, etc. on real estate as security, deliver to Gap a letter of waiver of lien from all creditors who exercise a lien on real estate subject to auction to Gap, and actively cooperate so as not to impede Gap in receiving the loan.

D. The ○○○○○○○○○○○○○, 74, and 17 parcels of land and building (hereinafter “instant real estate”) participated in the auction procedure on February 14, 2012, and acquired the ownership of the instant real estate. On July 31, 2012, the ○○○○○ Livestock Cooperatives made registration of the establishment of a mortgage over the instant real estate with the debtor, ○○○, Inc., and the maximum debt amount of KRW 4.2 billion, and received a loan of KRW 3.5 billion from the said Association. Of the above loans, KRW 50 million (hereinafter “the instant remuneration”) was deposited into the Plaintiff’s account on August 2, 2012 and on March 3, 200, and on March 30, 201, the Defendant determined that the instant remuneration amount was an omission in the payment of value-added tax, but was reverted to each of the Plaintiff for 20 years and 18 years 28,2015.

F. The Plaintiff was dissatisfied with each of the dispositions in this case and filed an appeal with the Tax Tribunal on November 7, 2016, but the Tax Tribunal dismissed the Plaintiff’s appeal on March 15, 2017. Each of the descriptions of the evidence Nos. 1, 9, and 1 through 5 (which include each number; hereinafter the same shall apply) of the evidence Nos. 1, 1, 9, and 1 through 5, and the purport of the entire pleadings.

2. Whether each of the dispositions of this case is legitimate

A. Summary of the plaintiff's assertion

1) In order to prepare for the provisional seizure of a third party’s claim against the account of ○○○○, the Plaintiff merely received KRW 500 million from ○○○○ to the Plaintiff’s account in a formal manner, and did not receive KRW 500 million from ○○ case under the pretext of a litigation or auction case’s fee, etc.

2) In addition, the instant remuneration is the combination of ① the Plaintiff received the service for the auction case, or ② the consideration for the provision of the service for the litigation case and the auction case.

However, according to the agreement of this case, the plaintiff is still unable to perform the registration of transfer of ownership of the real estate of this case to ○○ case or its designated person.

Therefore, the Plaintiff did not complete the provision of auction service to ○○ case, and the time of the supply of services under the Value-Added Tax Act or the receipt of business income under the Income Tax Act has not yet arrived. Nevertheless, the Defendant’s decision that the instant remuneration was a contingent fee for the instant case was unlawful.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination

1) The nature of the instant remuneration

In full view of the following circumstances revealed by adding the purport of the entire arguments, it is reasonable to deem that the Plaintiff received the instant remuneration from the delegated ○○ case in consideration of the handling of the litigation and the delegated affairs of the auction case.

① In order to recover the claim for construction cost against ○○ riding club Co., Ltd. after winning the lawsuit, the instant real estate was purchased in a voluntary auction procedure rather than exercising the lien on the instant real estate, and the Plaintiff appears to have delegated the auction case to the effect that “the Plaintiff was awarded a successful bid on the part of the Plaintiff (hereinafter collectively “the Plaintiff and ○○○○”).”

Therefore, according to the agreement of this case, the subject who provides services to ○○ Construction is not a formal party, but a lawyer.

② The instant agreement states that the instant fee is “the contingent fee, etc. for an attorney-at-law” and that the contingent fee is generally paid by the client when the attorney-at-law won the lawsuit.

Therefore, it is clear that at least the Plaintiff has the nature of the consideration for the provision of services, such as legal services necessary for the case of lawsuit, to the ○○ case (In addition, the Plaintiff asserts that there is no fact that the Plaintiff has received the consideration for the acceptance of the case before the agreement of this case).

③ On the other hand, the instant agreement is concluded around December 15, 201, when five months from July 15, 201, when the litigation case had already been terminated, as a civil judgment became final and conclusive, in view of the expression “the amount of contingent fees, etc.” as stated in the instant agreement, and the phrase “the amount of contingent fees, etc.” as well as the amount of contingent fees in the instant agreement, it appears that the payment for the instant case is included in a name other than the amount of contingent fees in the litigation case. The Plaintiff’s side and ○○ case are connected with the provision of services in the auction case. The instant fee is deemed to be excessive in light of the value of the subject matter of lawsuit, the process of the acceptance of the instant case, the progress of the case, and the degree of the progress of the case, etc.

The amount of remuneration is to a certain extent related to the plaintiff's provision of services at an auction.

It should be viewed that it is reasonable to view.

④ On September 30, 2013, September 30, 2013, before each disposition of the instant case was rendered, ○○○○○.

Lawsuit seeking the implementation of the ownership transfer registration procedure for real estate (Tgu District Court racing support)

2013 Gohap1501, hereinafter referred to as "related civil litigation") was filed. ○○ in the above case

As to the nature of the instant remuneration, the Plaintiff appointed as a legal representative, “○ Heading Construction Costs”

all of the claims, the possession of the property, etc. have won, and the ○○○ has won all of the costs

A series of sections that transfer the ownership of the instant real estate to ○○ case after being procured and awarded a successful bid;

The claim is that it is remuneration for the settlement, and the KRW 500 million has been transferred to the plaintiff's account only in the form of form.

In addition, it was recognized that the success fee was received from ○○ case.

2) The timing of supply of services under the Value-Added Tax Act and the timing of receipt of business income under the Income Tax Act.

Whether or not there has been any change in

A) Whether the time of the supply of the service has arrived

Article 9 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013)

Paragraphs (2) and (4) and the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013)

"When the provision of services is completed" in subparagraph 1 of Article 22 of the Act, the term "when the provision of services is completed" means between the traders.

(b) The scope of provision of services and the terms and conditions of a contract, etc. shall be considered most clearly;

A person who is provided with services due to actual provision of services at the time of confirmation;

It refers to the point at which the content of the provision of services can be used (see Supreme Court Decision 2015.

6. 11.see, e.g., Supreme Court Decision 2013Du2291, supra)

C. The above-mentioned facts and the purport of the entire pleadings are added to each evidence mentioned above.

In full view of the following circumstances, the duty of delegation pursuant to the instant agreement may be determined by comprehensively taking account of the following:

The time of supply is that the Plaintiff’s service under the instant agreement is practically provided, and the above service is offered.

A person who has been officially used ○○ case has been placed in a state in which the calculation of the provision of the above service can be used.

On July 31, 2012, the starting point is the time of time.

① The Plaintiff’s obligation to perform to ○○ Construction pursuant to the instant agreement is significant.

shall, at its own expense, be awarded the real estate of this case by participating in the discretionary auction procedure.

the property of this case as security, or all of the property of this case; or

loan or proceeds from the disposal of shares, including the remuneration of this case from the proceeds from the disposal of such shares;

The ownership of the real estate of this case and the remaining money after deducting various expenses incurred therein shall be

It is divided into transfers.

② However, prior to the transfer of ownership from the Plaintiff’s side, the Plaintiff’s auction of ○○ case

In the event that the auction proceeds and other expenses paid in the course fall short of the above loan, the difference shall be recorded.

The loan obligation shall be paid to the plaintiff on the part of the plaintiff (the agreement of this case) and the loan obligation shall also be discharged.

Sub-paragraph 4 and 5. If 00 ○ case fails to perform the above obligation within three months from the date of payment of the remaining auction proceeds

In the case of the plaintiff, the plaintiff can dispose of all or part of the real estate of this case (the agreement of this case)

Paragraph 4).

③ Accordingly, the Plaintiff was awarded the instant real estate bid on the part of the Plaintiff, and secured the said real estate.

A loan of KRW 3.5 billion is granted around July 31, 2012 by the Plaintiff’s service pursuant to the instant agreement.

It appears that the ○○ case was completed, and the ownership of the real estate in this case from the Plaintiff side.

The plaintiff is provided for internal reasons, such as lack of funds for ○ Heading ○.

It is only a situation in which one service is not used.

After all, the Plaintiff and ○○ case shall pay the instant remuneration to the Plaintiff ○○ case.

Security of the real estate of this case not by transferring the ownership of the real estate of this case, but by auction balance

The loan seems to have been paid.

④ The Plaintiff’s side is also the appellate court (Tgu High Court 2014Na1660) of the relevant civil procedure.

The money borrowed as security shall be the auction proceeds and other expenses set forth in paragraphs 3 and 4 of the Agreement.

The plaintiff's side on the ground that it does not extend to ○○ case, such as the transfer of ownership, etc. in the present or future.

on August 26, 2015, the Ministry of Land, Infrastructure and Transport determines that the applicant does not have an obligation to file an application for the transfer of ownership.

The Gu dismissed the judgment, and on January 14, 2016, the judgment became final and conclusive by the Supreme Court's dismissal of the appeal.

was determined.

B) As to whether the time of receipt of business income has arrived

Article 39 (1) of the Income Tax Act shall apply to the return of the total revenue and necessary expenses of the resident for each taxable period.

The year of affiliation shall be the taxable period in which the total amount of income and the necessary expenses are determined.

Article 48 (8) 8 of the Enforcement Decree of the Income Tax Act shall apply to the number of business income from provision of personal services.

The time of entry shall be '€˜u300 on the date when the payment is made or the date when the provision of service is completed'.

set forth.

The Plaintiff and ○ case received a loan on the real estate of this case as security and thereafter received such loan.

In the instant case, the Plaintiff agreed to preferentially deduct the instant remuneration, and pursuant to the said agreement, the Plaintiff July 2012.

31. Up to around 31. Around 200, ○○ case provided all services within the scope of its responsibility.

8. From February 2 to 30th day of that month, 50 million won of the instant remuneration shall not be paid over three times in total.

The above-mentioned facts are the same as recognized earlier.

Therefore, the time of receipt of business income from the provision of services by the plaintiff also July 31, 2012

I would like to raise.

3) Sub-determination

Ultimately, the timing of supply of services under the Value-Added Tax Act and the timing of revenue.

Each disposition of this case, which was based on such premise, shall be deemed to have arrived on July 31, 2012.

all are legitimate.

3. Conclusion

Therefore, the plaintiff's claim is without merit, and it is so decided as per Disposition.