IMT-200 Services among mobile communications services do not fall under the mobile phone of the stamp tax law.

Unless the Enforcement Decree of the Revenue and Gift Tax Act or the Enforcement Decree of the Revenue and Gift Tax Act has a separate definition on the concept of mobile phones or personal portable communications, interpreting it in the same manner as the Telecommunications Business Act or the Electronic Telecommunications Act and subordinate statutes governing it is consistent with the principle of strict interpretation required by the law

Article 3 (1) 9 of the Stamp Tax Act

2014Guhap59337 Action for revocation of revocation of a claim for rectification of stamp tax

AAAA Corporation

The director of the tax office

October 24, 2014

December 9, 2014

1. On January 25, 2013, the Defendant’s disposition rejecting an application for rectification of KRW 000,000, as indicated in the Attached Table 1, against the Plaintiff, shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order.

1. Details of the disposition;

A. The Plaintiff, as a key telecommunications business operator under the Telecommunications Business Act, was selected as a key telecommunications business operator of the IMT 200* MT-200, International Moblcom unit service (hereinafter “instant service”) from the Ministry of Information and Communication around December 200* as a key telecommunications business operator.

B. The Plaintiff paid a total of KRW 000 for stamp tax from December 2009 to December 2010 on the application form received when providing the instant service to the customer, as shown in the attached Table 1, as well as a total of KRW 000 for stamp tax from December 2009, and on January 1, 2013, the Plaintiff filed a request for correction to refund the said stamp tax that was paid by mistake to the Defendant even though the application form for the instant service does not constitute a taxable document under the Stamp Tax Act.

“However, the Defendant rejected the request for correction on the ground that the application for subscription to the instant service constitutes a taxable document prescribed by the Enforcement Decree of the Stamp Tax Act and the Enforcement Decree of the Stamp Tax Act (hereinafter “instant disposition”). The Plaintiff, who was dissatisfied with the instant disposition, filed a request with the Tax Tribunal on April 12, 2013, but the said request was dismissed on March 4, 2014.

Facts without any dispute, Gap's 1 through 4, the purport of the whole pleadings, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The parties' assertion

(1) The plaintiff's assertion

In light of the principle of strict interpretation derived from the principle of no taxation without law, etc., the Telecommunications Business Act and the Enforcement Decree of the Stamp Tax Act classify the service of this case as the object of stamp taxation documents by distinguishing the service of this case from the " mobile or personal portable communications service" under the Enforcement Decree of the Stamp Tax Act, and the application for subscription of the service of this case cannot be deemed as the stamp taxation document stipulated in the Enforcement Decree of the Stamp Tax Act and the Stamp Tax Act.

(2) The defendant's assertion

The concept of "radiophone, mobile or personal portable communications service", which is defined as a stamp tax document under the stamp tax law, should be deemed to be the unique concept of stamp tax law. The definition of " mobile phone" is a "radiophone, carphone, cellphone, mobile phones" that can be exchanged while moving, and the "personal portable communications" is a "personal mobile phone" that combines the prior definition of each synthetic language, by gathering information from a single person constituting a country, society, organization, etc. or carrying it in his body and changing it to a different point through the current or electrical system or space, so the service in this case shall be deemed to be included in the mobile phone or personal mobile communications service.

Even if a concept borrowed from the provisions of the Telecommunications Business Act or the Radio Regulations, considering the legislative intent of the Stamp Tax Act and the recognition of smartphones as a kind of mobile phones is consistent with the sound common sense and language life of the general public, the instant service should be construed as being included in mobile phones or personal portable communications services.

B. Relevant statutes

Attached Table 2 shall be as stated in the relevant statutes.

C. Determination

(1) Article 3(1)7 (b) of the Stamp Tax Act provides that "a contract or an application for subscription prepared to use services prescribed by Presidential Decree, among facilities-based telecommunications services under Article 4(2) of the Telecommunications Business Act, is a document that must pay stamp taxes, namely, a document that must be used for stamp taxes." Article 4 subparag. 2 of the Enforcement Decree of the Stamp Tax Act provides that "a contract or an application for subscription prepared to use services prescribed by Presidential Decree" among facilities-based telecommunications services under Article 2 subparag. 11 of the Telecommunications Business Act refers to a contract or an application for subscription prepared to use a mobile or personal portable communications service among facilities-based telecommunications services under Article 2 subparag. 7 (b) of the Telecommunications Business Act. The key issue of the instant case is whether the instant service falls under "a contract or an application for subscription prepared to use a mobile or personal mobile communications service under the Telecommunications Business Act."

(2) Article 2 Subparag. 11 of the Telecommunications Business Act provides that “The term telecommunications service refers to telecommunications services for transmitting or receiving voice, data, images, etc., such as telephone and Internet connection, and for leasing telecommunications line facilities to enable transmission or reception of voice, data, images, etc. without any change in its contents or form.”

Article 7 of the former Enforcement Decree of the Telecommunications Business Act (amended by Presidential Decree No. 22424, Oct. 1, 2010) provides the types and contents of common telecommunications services under the Telecommunications Business Act, and subparagraph 2 provides radio frequencies allocated among them: A radio station using radio frequencies assigned under Article 11 or 12 of the Radio Waves Act provides telecommunications services for transmitting or receiving electronic signals, such as voice, data, and images, without changing the contents or form thereof.

한편, 구 전기통신사업 회계정리 및 보고에 관한 규정(2011. 12. 30. 대통령령 제23474호로 개정되기 전의 것) 제16조 제1항은 회계분리를 위한 전기통신역무를 분류하고 있는데, 제2호에 구 전기통신사업법 시행령 제7조 제2호와 같은 내용을 두고 있고, 위 규정의 위임에 따른 구 전기통신사업 회계분리기준(2012. 11. 19. 방송통신위원회고시 제2012-94호로 개정되기 전의 것) 제3조 제2호는 '주파수를 할당받아 제공하는 역무'에 "가. 이동통신(셀룰러 또는 PCS)서비스 : 800MHz 또는 1.7〜1.8GHz 대역의 주파수를 이용하여 이동 중에 송수신할 수 있는 설비를 가진 자에 대하여 전용의 교환설비를 이용하여 음성등을 송신하거나 수신하는 이동통신서비스, 나. 이동통신(IMT2000)서비스: 1.8〜2.2GHz 대역의 주파수를 이용하여 제공하는 이동통신서비스"라고 규정하고 있다.

As the former Enforcement Decree of the Telecommunications Business Act (amended by Presidential Decree No. 1, 2000) provides that the term “personal telephone 1” and “personal mobile service 2” are different from the former Enforcement Decree of the Telecommunications Business Act (amended by Presidential Decree No. 1, 2000, 2000, 2000, 2000, 2000, 200,0000,000,000,0000,0000,0000,0000,0000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000).

However, since any statute cannot exist and function independently, and has a relationship with other statutes, the interpretation of the statutes ought to be in mind in harmony with other statutes at all times. However, the subject services provided in the Enforcement Decree of the Stamp Tax Act are part of the services provided under the Telecommunications Business Act, and this is closely connected to the former Enforcement Decree of the Telecommunications Business Act (amended by Presidential Decree No. 22424, Oct. 1, 2010); Article 7 subparag. 2 of the former Enforcement Decree of the Telecommunications Business Act (amended by Presidential Decree No. 23474, Dec. 30, 201); Article 16(1)2 of the former Regulations on Adjustment of Accounting and Report of Telecommunications Business (amended by Presidential Decree No. 23474, Dec. 30, 201).

The interpretation of tax laws and regulations is not allowed to be expanded or analogically interpreted without any reasonable reason under the principle of no taxation without the law of no taxation (see, e.g., Supreme Court Decision 2008Du11372, Aug. 20, 2009). As long as the Enforcement Decree of the Inheritance and Gift Tax Act or the Stamp Tax Act does not have a separate definition on the concept of "portable telephone or personal portable communications," it conforms to the principle of strict interpretation that requires legal stability or the principle of no taxation without the law.

In addition, in accordance with Article 34 (1) of the former Framework Act on Broadcasting Communications Development (amended by Act No. 11690, Mar. 23, 2013), mobile phones are moving phone prior to information and communications language established and distributed by the Korea Information and Communications Technology Association established with the authorization of the Korea Communications Commission in order to efficiently carry out affairs concerning standardization of information and communications technology, such as the establishment and dissemination of standards for information and communications technology, and support of information and communications technology.

On the other hand, the interpretation of the stamp tax law, as alleged by the defendant, is based on the meaning of the ' mobile telephone' or 'personal mobile phone' through the combined interpretation of the concept as a unique concept or loan, if the meaning of the 'personal mobile phone' is based on the meaning of the 'personal mobile phone' in advance of the Korean language, as well as the 'personal mobile phone' is too comprehensive, the meaning of the 'personal mobile phone' is too comprehensive, and the 'personal mobile phone' in Article 4 subparagraph 2 of the Enforcement Decree of the stamp tax law is the same.

As a result, the concept of ‘balone telephone' or ‘personal mobile communications' under the Enforcement Decree of the Stamp Tax Act should be interpreted the same as the Telecommunications Business Act or the Electronic Communication Act and subordinate statutes, so the service of this case should be deemed to be divided. In addition, even if the service of this case is similar to the ‘balone telephone', the provisions of the Enforcement Decree of the Stamp Tax Act can not be applied by analogy under the principle of no taxation without law.

As the information and communications technology develops, technology-related laws such as information and communications business laws have been reflected in a timely manner, but the stamp tax law, which is tax laws, and the Enforcement Decree thereof have not been reflected therein, and it is also not reasonable to put taxpayers at a disadvantage due to the lack of such legislation.

(5) Ultimately, the instant application for subscription to the instant service does not constitute a taxable document under Article 3 of the Stamp Tax Act and Article 4 Subparag. 2 of the Enforcement Decree of the Stamp Tax Act, and thus, the instant disposition taken on a different premise is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.

[2] Relevant statutes

▣ 인지세법

Article 1 (Liability for Tax Payment)

(1) A contract for the creation, transfer or change of a right, etc. to an asset in the Republic of Korea or its verification;

Any person who prepares any other document shall, when he/she prepares the document, be granted the stamp on the document pursuant to this Act.

shall be liable to pay.

Article 3 (Taxable Documents and Amount of Tax)

(1) Documents liable to pay stamp taxes (hereinafter referred to as "taxable documents") and the amount of tax shall be as follows:

Amount of tax on taxable documents

Amount of tax

7. A certificate concerning continuous and repeated transactions, which falls under any of the following items:

(b) A contract or an application for subscription prepared to use services prescribed by Presidential Decree, among key telecommunications services under Article 4 (2) of the Telecommunications Business Act;

1,000 won

▣ 구 인지세법(2010. 1. 1. 법률 제9917호로 개정되기 전의 것)

Article 3 (Taxable Documents and Amount of Tax)

(1) Documents liable to pay stamp taxes (hereinafter referred to as "taxable documents") and the amount of tax shall be as follows:

Amount of tax on taxable documents

Amount of tax

9. A certificate concerning continuous and repeated transactions, which falls under any of the following items:

(b) Contracts or applications for joining which are prepared to utilize services as prescribed by the Presidential Decree, from among the key communications services under Article 4 (2) of the Telecommunications Business Act;

1,000 won

▣ 인지세법 시행령

Article 4 (Scope of Application Forms for Telephone Joining System)

A contract prepared to use services prescribed by Presidential Decree in Article 3 (1) 7 (b) of the Act.

(2) The term "application for membership" means any of the following subparagraphs:

1. A contract or an application for subscription prepared to use a wire telephone, among key telecommunications services defined in subparagraph 11 of Article 2 of the Telecommunications Business Act;

2. A contract or an application for subscription prepared to use a mobile telephone or personal portable communications service, among key telecommunications services defined in subparagraph 11 of Article 2 of the Telecommunications Business Act;

▣ 구 인지세법 시행령(2010. 10. 1. 대통령령 제22424호로 개정되기 전의 것)

Article 4 (Scope of Application Forms for Telephone Joining System)

A contract prepared to use services prescribed by Presidential Decree in Article 3 (1) 7 (b) of the Act.

(2) The term "application for membership" means any of the following subparagraphs:

1. A contract or application for subscription prepared to use an wire telephone, among common telecommunications services under Article 4 of the Telecommunications Business Act;

2. A contract or an application for subscription prepared to use a wireless telephone or personal portable communications service, among key telecommunications services referred to in Article 4 of the Telecommunications Business Act;

▣ 구 인지세법 시행령(2010. 2. 18. 대통령령 제22039호로 개정되기 전의 것)

Article 4 (Scope of Application Forms for Telephone Joining System)

A contract prepared to use services prescribed by Presidential Decree in Article 3 (1) 9 (b) of the Act;

(1) The term "application for subscription" means any of the following:

1. A contract or an application for joining which is prepared to use an wire telephone, from among the key communications services under Article 4 of the Telecommunications Business Act;

2. A contract or an application form prepared to use a wireless telephone or personal portable communications service from among the key communications services under Article 4 of the Telecommunications Business Act.

▣ 전기통신사업법(2010. 3. 22. 법률 제10166호로 개정되어 2010. 9. 23. 시행된 것)

Article 2 (Definitions)

The terms used in this Act shall be defined as follows:

6. Telecommunications services means mediating a third party's communications, or providing telecommunications equipment for communications by using telecommunications equipment and facilities;

10. The term "general service" means basic telecommunications service which any user may receive at reasonable fees anytime and anywhere;

11. The term "facilities-based telecommunications services" means telecommunications services for transmitting or receiving voice, data, images, etc. without any change in the details or form thereof, such as telephone, Internet connection, and for leasing telecommunications line facilities for the purpose of transmitting or receiving voice, data, images, etc.: Provided, That this shall not include telecommunications services (referring to detailed individual services for telecommunications services under subparagraph 6; hereinafter the same shall apply) determined

▣ 구 전기통신사업법(2010. 3. 22. 법률 제10166호로 개정되기 전의 것)

Article 2 (Definitions)

(1) The definitions of terms used in this Act shall be as follows:

3. the term “general service” means the basic telecommunications service which any user may receive at reasonable fees anytime and anywhere;

(2) Except as provided in paragraph (1), the definitions of terms used in this Act shall be as provided in the Framework Act on Telecommunications.

Article 4 (Classification, etc. of Telecommunications Business)

(2) The common telecommunications business shall install telecommunications line equipment and facilities, thereby providing telecommunications services (hereinafter referred to as "common telecommunications services"), the types and contents of which are prescribed by Presidential Decree, such as telegraph and telephone services, taking into account impacts on the public interest and national industries, necessity for stable provision

▣ 전기통신사업법 시행령

Article 2 (Contents of Universal Service)

(1) Details of universal service pursuant to Article 4 (3) of the Telecommunications Business Act (hereinafter referred to as the "Act") shall be as follows:

1. Wire telephone services;

2. Telephone services for emergency communications;

3. Reduction of or exemption from charges for persons with disabilities, low-income groups;

(2) The details of universal service pursuant to paragraph (1) shall be as follows:

3. Tax reduction or exemption services for persons with disabilities, low-income groups, etc.: Any of the following services for persons with disabilities, low-income groups, etc. to promote social welfare:

(a) Urban telephone services and telephone services between telephone service areas (hereinafter referred to as "urban telephone services");

(b) Telephone number directory services, services incidental to urban telephone services and toll call services;

(c) Mobile telephone services, personal portable communications services, IMT 000 services and LT services, among common telecommunications services;

(d) Internet subscriber connection services;

(e) Internet telephone services;

(f)Carrying Internet services;

▣ 구 전기통신사업법 시행령(2013. 5. 31. 대통령령 제24546호로 개정되기 전의 것)

Article 2 (Contents of Universal Service)

(2) The details of universal service pursuant to paragraph (1) shall be as follows:

3. Tax reduction or exemption services for persons with disabilities, low-income groups, etc.: Any of the following services for persons with disabilities, low-income groups, etc. to promote social welfare:

(c) Mobile telephone services, personal portable communications services, IMT 000 services and radio call services, among common telecommunications services;

▣ 구 전기통신사업법 시행령(2010. 10. 1. 대통령령 제22424호로 개정되기 전의 것)

Article 2 (Contents of Universal Service)

(2) Detailed details of universal services referred to in paragraph (1) shall be as follows:

3. Telephone services for persons with disabilities, low-income groups, etc.: Any of the following telephone services for persons with disabilities, low-income groups, etc. to promote social welfare:

(c) Mobile telephone services, personal portable communications services, IMT 200 services and radio call services, among common telecommunications services referred to in subparagraph 2 of Article 7;

Article 7 (Types and Details of Key Communications Services)

The types and details of common telecommunications services under Article 4 (2) of the Act shall be as follows: Provided, That telecommunications services that transmit or receive electronic signals, such as voice, data and image, without changing the contents or form thereof, using the following services shall be excluded:

1. Transmission services: Telecommunications services for transmitting or receiving electronic signals, such as voice, data and images, such as telegraph, telephone and Internet connection, without changing the contents or form thereof;

2. Services of providing radio frequencies allocated: Telecommunications services of establishing a radio station using radio frequencies allocated under Article 11 or 12 of the Radio Waves Act and transmitting or receiving electronic signals, such as voice, data and images, without changing the details or form thereof by using such radio stations;

3. Lease services of telecommunications line facilities: Telecommunications services of leasing telecommunications line facilities;

▣ 구 전기통신사업법 시행령(2008. 10. 1. 대통령령 제21060호로 개정되기 전의 것)

Article 2 (Contents of Universal Service)

(2) Detailed details of universal services referred to in paragraph (1) shall be as follows:

3. Telephone services for persons with disabilities, low-income groups, etc.: Any of the following telephone services for persons with disabilities, low-income groups, etc. to promote social welfare:

(c) Mobile telephone services, personal portable communications services and radio call services, among common telecommunications services referred to in subparagraph 2 of Article 7;

▣ 전파법 시행령

Article 90 (Standards, etc. for Calculating Radio Wave Fees)

(1) A common telecommunications business operator to provide subscribers with telecommunications services under the proviso to Article 68 (1) of the Act.

Radio wave usage fees for a radio station established by him/her shall be calculated in accordance with attached Table 8.

[Attachment 8] Criteria for Calculating Radio Wave Fees (Related to Article 90(1))

3. A unit price list by service;

Services

Unit Price

Mobile Communications

quarterly 2,000 won per insured;

Personal Internet

quarterly 1,200 won per insured;

Radio call;

150 won per quarter of a policyholder;

Radio Frequency Public Communications

150 won per quarter of a policyholder;

Location-Based Services

50 won per quarter of a policyholder;

Radio data communications

30 won per quarter of the insured;

Satellite mobile communications

Sound and Data

500 won per quarter of a policyholder;

Data

80 won per quarter for insured persons;

Jinay

1. Mobile communications include accelerators, personal portable communications (PCS) and IMT, etc. as services for a key communications business operator to transmit or receive voice, etc. to subscribers;

▣ 구 전파법 시행령(2012. 11. 23. 대통령령 제24198호로 개정되기 전의 것)

(1) Radio wave fees for a radio station established by a common telecommunications business operator to provide telecommunications services to subscribers under the proviso to Article 68 (1) of the Act shall be calculated as prescribed in attached Table 8.

[Attachment 8]

Standards for calculation of spectrum use fees (related to Article 90 (1))

Services

Unit Price

Mobile Communications

cellularuler

quarterly 2,000 won per insured;

SPS

quarterly 2,000 won per insured;

A.MT.T.

quarterly 2,000 won per insured;

Personal Internet

quarterly 1,200 won per insured;

Radio call;

150 won per quarter of a policyholder;

Radio Frequency Public Communications

150 won per quarter of a policyholder;

Location-Based Services

50 won per quarter of a policyholder;

Radio data communications

30 won per quarter of the insured;

Satellite mobile communications

Sound and Data

500 won per quarter of a policyholder;

Data

80 won per quarter for insured persons;

▣ 구 전파법 시행령(2010. 12. 31. 대통령령 제22605호로 개정되기 전의 것)

[Attachment 14-2] New December 9, 2008

Application fees for type approval, type registration, registration of electromagnetic compatibility, etc. (related to Article 97-2)

1. Application fees;

Classification

Certification Fees

Jinay

Type Approval

165,500 won

In any of the following cases, an amount equivalent to 1/3 of the application fees for the type approval or the type registration shall apply to one broadcasting and communications equipment that an end user intends to directly use:

(a) Mobile telephone radio equipment;

(b) Personal portable telephone (PCS radio equipment);

(c) Radio equipment for mobile communications (IMF-2000);

Type Registration

93,000 won

Electromagnetic Compatibility

74,500 won

▣ 구 전파법 시행령(2004. 7. 24. 대통령령 제18488호로 개정되고 2008. 2. 29. 대통령령 제

(1) Articles before amendment by 20669)

Article 53 (Standards for Calculating Radio Wave Fees)

(1) The period for providing the telecommunications services to the subscriber under the proviso to Article 68 (1) of the Act.

Radio wave fees for a radio station established by a communications business entity shall be calculated in accordance with attached Table 4.

[Attachment 4]

Standards for imposition of spectrum use fees (related to Article 53 (1))

3. A unit price list by service;

Services Sector

Unit Price

Mobile Telephone

quarterly 2,000 won per insured;

Personal portable Telephone

quarterly 2,000 won per insured;

Mobile Communications (IMF-2000)

quarterly 2,000 won per insured;

Radio call;

150 won per quarter of a policyholder;

Radio Frequency Public Communications

150 won per quarter of a policyholder;

Radiodeclocks

30 won per quarter of the insured;

▣ 구 전파법 시행령(2004. 7. 24. 대통령령 제18488호로 개정되기 전의 것)

Article 53 (Standards for Calculating Radio Wave Fees)

(1) The period for providing the telecommunications services to the subscriber under the proviso to Article 68 (1) of the Act.

Radio wave fees for a radio station established by a communications business entity shall be calculated in accordance with attached Table 4.

[Attachment 4]

Standards for imposition of spectrum use fees (related to Article 53 (1))

3. A unit price list by service;

Services Sector

Unit Price

Mobile Telephone

quarterly 2,000 won per insured;

Personal portable Telephone

quarterly 2,000 won per insured;

Radio call;

150 won per quarter of a policyholder;

Radio Frequency Public Communications

150 won per quarter of a policyholder;

Radiodeclocks

30 won per quarter of the insured;

▣ 구 전기통신사업 회계정리 및 보고에 관한 규정(2011. 12. 30. 대통령령 제23474호로 개

was determined before such determination)

Article 16 (Classification of Services)

(1) Telecommunications services for separation of accounts shall be classified as follows:

1. Transmission services: Telecommunications services for transmitting or receiving electronic signals, such as voice, data and images, such as telegraph, telephone, Internet connection, and Internet telephone, without changing the contents or form thereof;

2. Services providing radio frequencies allocated: Telecommunications services of establishing a radio station using radio frequencies allocated under Article 11 or 12 of the Radio Waves Act and transmitting or receiving electronic signals, such as voice, data and images, without changing the contents or form thereof by using such radio stations;

3. Lease services of telecommunications line facilities: Telecommunications services of leasing telecommunications line facilities.

4. Additional communications services: Telecommunications services, other than key communications services.

(2) Detailed classification of telecommunications services under paragraph (1) shall be determined and publicly announced by the Korea Communications Commission.

▣ 전기통신사업 회계분리기준

Article 3 (Detailed Classification of Telecommunications Services)

The detailed classification of telecommunications services under Article 16 (2) of the Accounting Regulations (hereinafter referred to as "services") shall be as follows:

2. Services providing radio frequencies after being allocated;

(a) Mobile communications (cellular or PCS services): Mobile communications services provided using the mobile communications technology developed in ISO-95 or ISO-95;

(b) Mobile Communications (IMT2000): Mobile Communications services provided using the mobile communications technology developed in the WMA or WMA, excluding LET services;

(c) LTE service: A mobile communications service provided using the mobile communications technology (at least 3GP Rele 8 specifications) developed in the WMA;

▣ 구 전기통신사업 회계분리기준(2012. 11. 19. 방송통신위원회고시 제2012-94호로 개정되기 전의 것)

Article 3 (Definition of Detailed Services)

Detailed services under Article 16 (2) of the Accounting Regulations (hereinafter referred to as "services") shall be as follows:

2. Services providing radio frequencies after being allocated;

가. 이동통신(셀룰러 또는 PCS)서비스 : 800MHz 또는 1.7〜1.8GHz 대역의 주파수를 이용하여 이동 중에 송수신할 수 있는 설비를 가진 자에 대하여 전용의 교환설비를 이용하여 음성등을 송신하거나 수신하는 이동통신서비스

나. 이동통신(IMT2000)서비스: 1.8〜2.2GHz 대역의 주파수를 이용하여 제공하는 이동통신서비스

(c) Radio call service: A service transmitting signals, signals, telephone numbers, or letters according to radio communications methods to inform a person carrying a radio call receiver of the use thereof;

(d) Radio frequency public telecommunications services: Services of transmitting or receiving voice, etc. mainly through exclusive exchange facilities to persons holding transmission and receipt facilities installed in a moving body according to the radio communication method sharing radio frequencies;

(e) Radio data communications services: Services to install an exclusive exchange facility for data communications and to transmit or receive data according to the method of radio communications;

(f) Ship radio communications services: Currency and transfer services between ship stations or between ship stations and land through a coast station;

(g) Satellite mobile communications services: Services provided by installing low-speed satellites or heavy tramway satellites and exclusive exchange facilities;

(h) Satellite communications services: Services provided through satellite and satellite communications facilities on the ground;

(i) Mobile communications additional services: Services with identification numbers assigned pursuant to Articles 8 (3), 9 and 11 of the Regulations on the Management of Telecommunications Numbers, which are services provided through intelligent network facilities or separate systems;

(j) Trabro: A personal Internet service provided using radio frequencies in 2.3GHz band;

(k) Other services providing radio frequencies with allocated radio frequencies: Services providing radio frequencies other than those referred to in items (a) through (j);

▣ 구 방송통신발전 기본법(2013. 3. 23. 법률 제11690호로 개정되기 전의 것)

Article 34 (Telecommunications Technology Association)

(1) The Telecommunications Technology Association (hereinafter referred to as the "Technology Association") may be established with authorization from the Korea Communications Commission in order to efficiently carry out the affairs concerning standardization of information and communications technology, including the establishment and dissemination of standards for information and communications, the support of technology for information