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Reasons
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(영문) 서울행정법원 2016.07.15 2015구합71969
관세등부과처분취소
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1. Each of the customs duties and value-added taxes stated in the separate sheet against the Plaintiff as “the details of lack of customs duty” written by the Defendant.

Reasons

1. Details of the disposition;

(a) 1) Nike Inc. hereinafter referred to as the “Nike Inc.”);

(2) The term “NIKE” product, a global sports brand, is the head office of the NIK group, and the U.S. corporation is the head office of the NIK group. 2) The term “NIK” product was produced in each production plant in the world, and is promoted, distributed, and sold by each local subsidiary. The term “NIK” corporation was in charge of public relations, distribution, and sales in the Republic of Korea of the e-sports products, including the e-sports shoes, clothing, and sports products, and was absorbed into the Plaintiff on May 29, 2015.

(hereinafter referred to as the “Plaintiff”) Meanwhile, Nike European Community SB.V. (hereinafter referred to as “Neon”) is located on the other hand, Nike European Community.

(2) In order to carry out international marketing activities within the Netherlands group as a corporation, the Plaintiff entered into a sponsor agreement with a global well-known sports player and sports team in the European region. (2) From June 1, 2007 to December 18, 2008, the Plaintiff paid 6% of the sales of the trademark from Nike Co., Ltd. to Nike Co., Ltd., a trademark holder of Nike Co., Ltd., and from December 19, 2008 to May 31, 2009, respectively, the Plaintiff paid Nike Co., Ltd. and Neon (hereinafter “Nike Co., Ltd.”).

2) After that, between Neon on June 1, 2009, the Plaintiff entered into the instant license agreement with the Neon for the manufacture and wholesale distribution contract of intellectual property licensing products (hereinafter “instant license wholesale contract”) and the “cadastral property license creation and retail sale contract” for the instant license retail contract.

(2) Each of the above contracts was divided into two parts (hereinafter referred to as the “instant license agreement” in combination with the license agreement.

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