beta
Text
1. The Defendant’s imposition of value-added tax on the “instant tax amount after refund” listed in the attached list against the Plaintiff.
Reasons
1. The following facts are either in dispute between the parties or in full view of the purport of the entire pleadings in the descriptions of evidence Nos. 1-45, and evidence Nos. 2 and 3.
The plaintiff (the trade name before the change: the Ethical shock limited company) is a company established by the United Kingdom of the Netherlands in around 1998 by the United Kingdom of the Netherlands International Bas B.V. (the trade name before the change: the United Kingdom International Picres B.V.; hereinafter referred to as “UIP”) for the purpose of distributing movies in the Republic of Korea.
B. On January 1, 2002, the Plaintiff entered into a license agreement with UIP regarding film distribution activities in the Republic of Korea (hereinafter “instant agreement”).
According to the instant contract, the Plaintiff is obligated to pay royalties calculated by the following methods to UIPs, a licenseor:
Latti = Total rental fees of the Plaintiff - Distribution fees - Direct expenses (specific contents of each item shall be deemed to be followed)
C. From November 30, 2001 to February 18, 2005, the Plaintiff imported film for film (hereinafter “the pertinent taxable goods”) from UIP as indicated in the “import declaration number” column in the attached list from UIP, including import declaration number No. 20138-01-0012617, and 44 items, as indicated in the “import declaration number” column in the attached list, and reported the royalty to the customs collector at the provisional dutiable value and paid the value-added tax, and thereafter, remitted royalties under the instant contract to UIP after the sales and payment are confirmed, and settled the value-added tax by reporting the finalized price.
As a result of a follow-up review on September 2006, the Defendant issued a notice of KRW 1,925,92,570 and additional tax 383,335,370 on November 15, 2006 to the Plaintiff, considering the royalty amount that the Plaintiff remitted the taxable value of the pertinent taxable goods to UIP, including the distribution cost of the instant taxable goods for the instant issue.
E. The plaintiff is subject to the above disposition.