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(영문) 대전지방법원 2015.07.09 2014구합100985
부가가치세부과처분취소
Text

1. On January 2, 2012, the Defendant imposed value added tax for the second term of 2006 on the Plaintiff on January 2, 2012, KRW 574,601,350, and the second term of 2008.

Reasons

1. Details of the disposition;

A. On May 20, 2004, the Plaintiff’s overall transmission, entered into an agreement with the Yonhap News Co., Ltd. (hereinafter “the Yonhap News”) on the improvement of broadcast facilities and the operation of broadcast contents for the provision of video information, such as the news in the KTX train (hereinafter “the first agreement”). The first agreement followed the behind the KN and then the said agreement was renewed through the second agreement of July 1, 2007 between the Plaintiff and the Yonhap News, which was established to operate a business concerning railroad operation on the basis of the Korea Railroad Corporation Act on December 31, 2004, and the third agreement of September 1, 2008, and the fourth agreement of December 31, 2010 (hereinafter the above second through fourth agreement referred to as “the second agreement of this case”), respectively.

B. According to the instant agreement, the Plaintiff and the Yonhap News performed advertising and video and information business using video and information facilities (hereinafter “instant business”), such as monitors, liquids, etc., and distributed profits generated from the instant business.

C. On March 201, the director of the Seoul Regional Tax Office: (a) conducted a tax investigation on the Yonhap News and notified the Plaintiff of the relevant taxation data by determining that the Plaintiff did not issue a tax invoice for the use of the right to use the instant broadcasting facilities within the KTX and received the payment in return; (b) however, (c) the Plaintiff did not report the output tax amount of the value-added tax without issuing the tax invoice; and (d) notified the Defendant of the relevant taxation data.

Accordingly, on January 2, 2012, the Defendant issued a correction and notification of each disposition of imposition as stipulated in the Disposition No. 1 on the ground of the foregoing taxation data.

(hereinafter “Disposition of this case”). 【Disposition of this case’s ground for recognition of this case’s existence of no dispute, Gap’s 1 through 5, and Eul’s 1 through 4 (including branch numbers, if any; hereinafter the same shall apply), and the purport of the whole pleadings.

2. The assertion.

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