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1. The Defendant’s value-added tax for the Plaintiff on September 3, 2015, KRW 15,614,506, and KRW 1,013, which was assessed against the Plaintiff on September 3, 2015.
Reasons
1. Details of the disposition;
A. The Plaintiff is a lessor under the Specialized Credit Financial Business Act who is engaged in facility leasing business, installment financing business, and other financial services related to passenger cars and commercial cars. The Plaintiff borrowed operating funds necessary for running vehicle leasing business from a foreign financial institution, and was provided with payment guarantee services (hereinafter “payment guarantee services”) from German corporation Dimler AG (hereinafter “DG”), which is the Plaintiff’s parent company, and paid DAG payment guarantee fees (hereinafter “payment guarantee fees”).
B. Article 34 of the former Value-Added Tax Act (amended by Act No. 14387, Dec. 2016; hereinafter “former Value-Added Tax Act”) applies to the provisions applicable with respect to the value-added tax for 2014 and 1 year 2015, which was paid by the Plaintiff on behalf of the Plaintiff at the time of reporting the first scheduled value-added tax for 2012, 2013, 1 year 2014, 2014, and 1 year 2015, and Article 34 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013) applies to the value-added tax for 2012 and 1 year 2013, which was paid by the Plaintiff on behalf of the Plaintiff.
(hereinafter the same shall apply)
The value-added tax on the payment guarantee fee of this case was paid by proxy in accordance with the provisions of proxy payment prescribed in the Act.
C. Article 40(2) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 26600, Oct. 23, 2015; hereinafter “former Enforcement Decree of the Value-Added Tax Act”) provides that the payment guarantee service in this case is applied with respect to the value-added tax for the first period of 2015 that the Plaintiff paid by proxy, and with respect to the value-added tax for the first period of 2012 that the Plaintiff paid by proxy, Article 33(2) and 1 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24359, Feb. 15, 2013).