Seoul Administrative Court 2017Guhap68707 (2018.06)

Tax Tribunal 2016Seoul Northern2655 (2017 March 17, 2017)

Services provided by cruises and sirens are ‘other travel assistance services', and services provided by the Rig headquarters are services provided by the Rig headquarters.

The instant disposition of imposition on the premise that all of the instant services fall under three categories of business facility management and business support service business, and each of the instant services is not subject to zero tax rate, shall be revoked in its entirety, while the instant disposition of rejection shall be revoked in its entirety, even though the request for correction should be accepted with respect to the illegal and corrective services related to the resort headquarters, and the disposition of rejection of correction in its entirety should be revoked.

Article 11 (Application of Value-Added Tax Act)

Seoul High Court 2018Nu57157 Demanding revocation of the imposition of value-added tax

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Head of the tax office;

on October 018, 2017

on October 03, 2019

on 05 October 01, 201

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

the Gu Office's place of service and place of service

1. Purport of claim

The imposition of each value-added tax on the amount stated in the "tax amount (including additional tax) of the "tax amount (including the details of the disposition of imposition of this case" stated in attached Table 1.1 that the defendant made against the plaintiff and the disposition of refusal to correct this case is revoked in all the amount stated in the "tax amount of the disposition of refusal to correct this case" stated in attached Table 1.2.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Details of the disposition;

The reason why the court uses this part is the same as the reasons stated in Paragraph (1) of the judgment of the court of first instance, and thus, this part is acceptable in accordance with Paragraph (2) of Article 8 of the Administrative Litigation Act and the text of Article 420 of the

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion

1) According to the 9th Korean Standard Industrial Classification, the key service is not a travel agent and other travel auxiliary service business (752) but a business supporting another business (759). Therefore, the key service is a "business supporting service" under Article 26 (1) 1 (b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 23595, Feb. 2, 2012) before June 30, 2012, and the disposition of refusing zero tax rate under Article 26 (1) 1 (h) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013) and Article 26 (1) 1 (h) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 26983, Feb. 17, 2016) and Article 33 (1) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree).

2) Even if the key service constitutes a travel agent and other travel auxiliary service business, it is classified as a business supporting service pursuant to the 9th Korean Standard Industrial Classification from February 1, 2008 to June 30, 2012. However, the "business supporting service" under Article 26(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 23595, Feb. 2, 2012) includes the business supporting service stipulated in Article 26(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 23595, Feb. 2, 2012), so the key service is subject to zero-rate tax rate pursuant to Article 26(1)1(b) of the said Enforcement Decree. The instant disposition on different premise is unlawful.

3) Prior to June 30, 2012, there was a practice of applying zero-rate tax rate to the services such as the pertinent services. Nevertheless, the instant disposition of imposition is against the principle of trust protection and is unlawful.

B. Relevant statutes

Attached Form 2. The entry is as shown in Annex 2.

(c) Fact of recognition;

1) Plaintiff’s business objectives, etc.

A) The Plaintiff is a subsidiary of BB BB corporation that runs the general travel business(s) and includes cruise business, rental car business, general travel business (general travel brokerage business), transportation business, advertising business (Internet advertising business, outdoor advertising business), website establishment and web hosting business, tourist development and management, marketing advice, planning and consulting business, etc. on the Plaintiff’s corporate register.

B) All foreign corporations have no business place in Korea. The Plaintiff is performing relevant duties by using the name of the Korean office of the cruise headquarters, the Korean total board of the Korean total board of the cruise headquarters in Korea (a public relations and marketing sales contract with the marina headquarters was terminated on March 201 X, and the Plaintiff is currently not performing the services for the marina headquarters).

2) Terms and conditions of a contract concluded between the Plaintiff and foreign corporations

A) The main contents of the international agency contract entered into between the Plaintiff and the cruise headquarters in 201 X are as follows.

B) The main contents of the independent business development advisory agreement entered into between the Plaintiff and the her headquarters X. X. are as follows:

C) The main contents of the public relations and marketing sales agency contract entered into between the Plaintiff and the Ript headquarters X. X. are as follows:

D) The Plaintiff, while opening and managing the cruise headquarters and the Korean language website linked to the Korean cruise headquarters, provides guidance on cruise goods and siren services provided by the cruise headquarters and its representative to domestic customers or domestic tour operators who act for them, and provides reservation services, payment support services, etc. The Plaintiff is performing as agent. The Plaintiff, after subtracting some of the costs paid by the clients who use the cruise headquarters’s cruise goods or rent a motor vehicle from the cruise headquarters, transfers to the cruise headquarters and the siren headquarters, or receives some of the payments paid by the said customers from the cruise headquarters and the headquarters in the form of fees.

E) Meanwhile, in accordance with a contract entered into with the Liart Head Office, the Plaintiff promoted the aforementioned Liart within Korea by holding a fair, etc., and allowed the articles related to the Liart to be published in the media in Korea. While reporting on the economic situation of the Republic of Korea in relation to the sales of the aforementioned Liart, the Plaintiff did not perform his/her duties as a contractor, etc.

F) In addition, the Plaintiff reported the results of conducting the above tasks to foreign corporations on a regular basis, while conducting marketing, public relations, advertising, rental, management consulting, market analysis, and tour product planning for foreign corporations in Korea.

3) Circumstances leading to the amendment of the Korean Standard Industrial Classification

A) On December 28, 2007, the Commissioner of the Statistics Korea revised the Korean Standard Industrial Classification No. 2007-53 on December 28, 2007, and newly established "specialized, scientific and technical services (M)" and "business facility management and business support services (N)" as a sub-classified item instead of "business services (M)" with the 8th Korean Standard Industrial Classification, and changed the name to " travel agencies and other travel support services (63)" as "transport services (I), and then changed to the name to "business facilities management and business support services (N)" (hereinafter referred to as "the 207.12.28.207 and revised on February 1, 2008 and enforced on February 1, 2008; Gap's 2.16.21 through 26.26, Gap's 16.2, Gap's 12, and 26.2, Gap's 16.2, Gap's 2, and 16.2.2.2.3.2

D. Determination

(i) industry classification under the 9th Korean Standard Industrial Classification;

A) The premise for the determination

In order to secure accuracy and comparison of statistical data related to industries, the Korea Standard Industrial Classification is systematically classified according to the similarity of industrial activities mainly conducted by a production unit. For the purposes of this, the items must be classified into items that the most accurately explain industrial activities of each production unit by considering not only the produced goods (produced goods or services) but also inputs, production processes, etc. (see Supreme Court Decision 2011Du12856, Jan. 16, 2013).

B) Services provided by the Plaintiff to the cruise headquarters

In light of the above facts, Gap evidence Nos. 9, 12, Eul evidence Nos. 21, 22, and Eul evidence Nos. 1 and 17, the following circumstances, which can be acknowledged by adding the whole purport of the pleadings, can be seen as constituting "other business support services (759), not "other business support services (759)" but "general and overseas travel services (752)" among the travel agencies and other travel support services (752).

① The Korean Standard Industrial Classification (8j) prior to the amendment on December 28, 2007, was classified as ‘ travel agency and other travel auxiliary business' as belonging to transportation business (I), but the said ‘ travel agency and other travel auxiliary business' was changed to the name of the travel agency and other travel auxiliary service business through the 9th amendment, and it was also changed to the name of the travel agency and other travel auxiliary service business (N). This is understood to take into account the fact that travel agency and other travel auxiliary service business are not merely providing the services of the spatial travel, but also consisting of the form of supporting the said business in connection with other businesses (tourist business, port industry, automobile rental business, etc.).

On the other hand, according to the 9th Korean Standard Industrial Classification 5, ‘business facility management and business support service (N)', which is a major classification of travel agencies and other travel supporting service business, are classified into business facility management and landscaping service business (74), business support service business (75), and travel agencies and other travel supporting service business (752) are business support service activities (75). The business support service activities (75) include security service activities such as placement of employment, supply of human resources, etc.; security service activities such as travel agency and reservation agency; security service activities such as travel agency and reservation agency; security service activities such as travel agency and reservation agency; industrial activities such as document preparation and reproduction; industrial activities such as business support activities such as travel agency and reservation agency; industrial activities such as travel agency and placement service(751); industrial activities such as travel agency and travel agency(753); service activities such as security service(759); and other services related to travel agency and travel agency(751).25.71.25.71.71.

In light of the foregoing circumstances, the classification structure and structure of the Korean Standard Industrial Classification, and the concept of the general and overseas travel business (75211), even if any business falling under the general and overseas travel business (7521) concurrently has the character as an industrial activity that provides support services related to the business operation of another business entity, it shall be understood as a natural result arising from the category of general and overseas travel business (7521) which falls under the business support service (75), and it shall not be deemed as falling under the business support service (7599) which is not a general and overseas travel business (7521).

② A cruise ship operated by the cruise headquarters is a port port located in major global tourist destinations, and sailed in the way of temporarily setting a port at some tourist destinations and moving them to another tourist destination again. The cruise headquarters is not simply providing passengers with convenience of spatial mobility, but also providing meals in a ship as well as providing them with various convenience facilities in a ship (spath, swimming pool, US golf course, etc.) and entertainment in a ship (attention, film screening, etc.). In light of the nature of cruise travel through cruise ships, cruise travel itself can be deemed as a tourism product.

③ The Korean Standard Industrial Classification provides that “the term “the term “the term “the term “Korean Standard Industrial Classification” means the industrial activities of arranging the use of travel-related facilities, providing guidance on the travel, concluding contracts on behalf of passengers, and providing other convenience to tourists.” However, as seen earlier, the term “the term “the term “the term “the term” means the activities of the Plaintiff’s main industrial activities” means the activities of providing Korean passengers with the term “the term “one tourist product” in itself. As such, the term “the term “the term “the term” means the activities of the Plaintiff’s main industrial activities” means the activities of the Plaintiff’s head office for the term of “the term “general and overseas travel activities.”

④ Industrial classification according to the Korean Standard Industrial Classification is systematically classified according to the similarity of industrial activities mainly conducted by a production unit. The classification system and classification criteria are based on the objective content and characteristics of industrial activities. Accordingly, the Korean Standard Industrial Classification does not include elements that do not affect the objective content and characteristics of industrial activities on the basis of industrial classification. Accordingly, the Korean Standard Industrial Classification does not define the concept of general and overseas travel business on the basis of whether a party to a service contract is a customer himself/herself or a party to a service contract is a passenger passenger. Moreover, the Korean Standard Industrial Classification does not define the concept of travel business depending on whether a business operator bears an independent responsibility to

In light of the aforementioned circumstances, insofar as the Plaintiff received a prescribed expansion from the cruise headquarters in return for providing tourists with convenience, such as providing information on cruise travel through the Korean language website, etc., the Plaintiff’s industrial activities in relation to the cruise headquarters shall be deemed as constituting a general and overseas travel business, and the other party who entered into a service contract with the Plaintiff shall not be deemed as having independent responsibilities for tourists, solely on the ground that the Plaintiff was either the cruise headquarters or the other party who entered into a service contract with the Plaintiff is deemed the cruise headquarters or the Plaintiff was not liable for tourists.

⑤ The Plaintiff’s navigation to be paid from the cruise headquarters is basically determined based on the number of passengers recruited by the Plaintiff through the operation, management, and reservation agency of the Korean website of the cruise headquarters (contract 2.2). In addition, the cruise headquarters is required to adjust the level of the duration when the Plaintiff fails to achieve the passenger size and import goals stipulated in the contract (contract 2.6). In the event that the reservation is revoked due to the locking out of the departure schedule (contract 2.6), the Plaintiff is liable to pay the amount of the cancellation fee to the cruise headquarters (contract X.X).

Thus, even if the Plaintiff performed various advertising activities, etc. for the cruise head office or performed reporting activities, etc. to the cruise head office, the provision of such services by the Plaintiff shall be deemed to have been incidental to the main industrial activities, and it cannot be deemed that the provision itself constitutes an independent industrial activity with a different purpose. This is more so in light of the fact that the general and overseas travel business (7521) has the character as the business support service (75).

C) Services provided by the Plaintiff to the headquarters;

Examining the following circumstances that can be recognized in addition to the purport of the entire pleadings in light of the legal principles as seen earlier, it is determined that the services that the Plaintiff entered into a contract with the head office of the Bascar fall under “other travel assistance and reservation services (752)”, not “other travel assistance and reservation services (752)” among travel assistance and travel assistance services (752).

① The Korean Standard Industrial Classification divides travel agencies and other travel assistance service business (752) into travel business (7521) and other travel assistance and reservation service business (7529). They are classified into mid-classification service business (75). On the other hand, the Korean Standard Industrial Classification provides that the travel assistance and reservation service business (7529), which is the tax classification of travel assistance and reservation service (7529), refers to other travel assistance and reservation service business (75290).

In addition to the division structure and structure of the Korean Standard Industrial Classification and other travel assistance and reservation service, the concept of the Korean Standard Industrial Classification as seen earlier, even if a business falling under any of the other travel assistance and reservation service (75290) is of the nature as an industrial activity that provides support for the business operation of another business operator, it shall be understood as a natural result arising from other travel assistance and reservation service (75290) that falls under the business support service (755), and it shall not be viewed as falling under other classified business support service (75299) rather than other travel assistance and reservation service (75290).

② The meaning of the word “to travel” is not clearly defined in the Value-Added Tax Act, its Enforcement Decree, its Enforcement Rule, and the Korean Standard Industrial Classification. However, in cases where there is no definition provision on the terms used in the statutes, in principle, it shall conform to the generally accepted meaning, such as prior definition (see Supreme Court en banc Decision 2015Do8335, Dec. 21, 2017). The Standard Diction of the Korean Language Institute defines a travel as “to go to another breakdown or a foreign country for the purpose of sight or sight.” As such, it is clear that a trip in a prior sense is not limited to a case where the travel is for the purpose of tourism.

On the other hand, the Korean Standard Industrial Classification only stipulates that "other travel assistance and reservation service business is an industrial activity that carries out other travel assistance and service business," and does not limit that it should be conducted for tourists.6) If the circumstances are the same, it can be seen that the travel assistance service business is a "other travel assistance and reservation service business" for tourists as well as for tourists who carry out travel assistance service for any other purpose.

③ In cases where customers intend to use the sirens of the headquarters, there are cases in which they make a promise by directly accessing the national website of the headquarters of the Plaintiff’s management, and the employees of the Plaintiff or other travel agencies make a promise by accessing the said national website on behalf of the customers. However, since those who use the sirens intend to use the sirens overseas, they should be viewed as falling under “other travel assistance and reservation services for the travel of the travel agents” provided services through the national website or by making a promise by proxy for the convenience of providing such convenience (limited to the Plaintiff’s primary industrial activities).

④ The industrial classification according to the Korean Standard Industrial Classification is systematically classified according to the similarity of industrial activities mainly conducted by a production unit. The classification system and classification criteria are based on the objective content and characteristics of industrial activities. Accordingly, the Korean Standard Industrial Classification does not include elements that do not affect the objective content and characteristics of industrial activities on the basis of industrial classification. Accordingly, the Korean Standard Industrial Classification does not define the concept of other travel assistance and reservation service on the basis of whether a travel partner is a travel consumer or a passenger car lessor, etc. In addition, the Korean Standard Industrial Classification does not define the concept of travel assistance and reservation service according to whether a business operator bears an independent responsibility for a travel consumer.

In light of such circumstances, insofar as the Plaintiff received a certain amount of expansion from its headquarters in return for the provision of convenience, such as the provision of reservation services through the Korean language website to the travel agents, it cannot be viewed otherwise solely on the ground that the Plaintiff’s industrial activities relating to the her headquarters constituted other travel assistance and reservation services, and the other party to the service contract concluded with the Plaintiff is called the her headquarters or the Plaintiff is not subject to independent responsibilities to the travel agents.

⑤ The increase that the Plaintiff received in return for the provision of the services to the Y.X is basically determined based on the vehicle leasing time and distance rates (contract X.X).On the other hand, the Plaintiff’s quarterly sales implementation plan is prepared and approved by the YG head office, and such sales implementation plan constitutes part of the contract (contract X.X.). If the Plaintiff’s sales objective is not achieved, it is possible to terminate the contract (contract X.X....). If the Plaintiff’s head office is able to cancel the contract (contract X.X......), even if the Plaintiff performed various advertising activities, etc. for the YG head office, or reported activities, etc. to the YG head office, the provision of such services by the Plaintiff shall be deemed as incidental to the main industrial activities, and it cannot be deemed as constituting an independent industrial activity with a different purpose. This is more so in light of the fact that the travel subsidy and pre-contract service business (75290) has the character of business support service (75).

D) Services provided by the Plaintiff to the Ript Head Office

Considering the following circumstances that can be recognized by adding the purport of the entire pleadings to the factual relations as seen earlier in light of the legal principles as seen earlier, it is deemed that the services that the Plaintiff concluded with the Rig Headquarters constitutes “other classified business support services (7599).”

① According to the public relations and marketing agency contract concluded between the Plaintiff and Liart headquarters, the Plaintiff’s service provided to Liart headquarters is “the marketing activities, such as translation and distribution of news report data of Liart headquarters, provision of data on Liart headquarters to traders, provision of market trends information including competitors, and development of Liart’s package pattern.” The Plaintiff’s service provision is classified as the industrial activities that provide support services related to the operation of Liart headquarters’s business (75).

② The Plaintiff only provided the aforementioned services to tourists or travel visitors, and did not provide guidance or travel assistance, etc. on travel. Meanwhile, the Plaintiff was paid a certain amount (1,500 USD) monthly, not just received fees in proportion to the number of reservations in return for the provision of services to the resort headquarters, but also received a certain amount (1,500 USD) in return for the provision of services to the resort headquarters. In short, barring any circumstance, the Plaintiff’s industrial activities related to the resort headquarters do not constitute travel agencies and other travel auxiliary services (752).

③ The above industrial activities of the Plaintiff do not fall under any other category of human resources supply and employment brokerage business (751), security service business, security service business, and search service business (753). Therefore, the Plaintiff’s industrial activities should be deemed to fall under the above business support service business (759).

However, according to the subdivision of the business support service industry and the classification system and contents of the three classification categories, the above industrial activities of the plaintiff can only be seen as falling under the other classified business support service industry (7599).

2) Whether the instant disposition is lawful

A) In a case where the relevant Act and subordinate statutes do not clearly stipulate the definitions and the specific scope of the terms used therein, the interpretation of the terms in the statutes ought to be construed by comprehensively taking into account the overall structure, purpose, and purpose of the statutes, the form and content of the provisions in question, and relevant statutes (see Supreme Court Decision 2010Du3978, Jun. 24, 2010).

As examined below, in light of the above legal principles, the circumstances leading up to the amendment of the Korean Standard Industrial Classification, the circumstances leading up to the amendment of the Enforcement Decree of the Value-Added Tax Act, etc., the "business service business" under Article 26 (1) 1 (b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304 of Feb. 4, 2009) refers to the "specialized, scientific and technical service business", and "business facility management and business support service business" under Article 26 (1) 1 (b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No.

① The 8th Korean Standard Industrial Classification provides for "business service (M)" as an item, while it provides for professional, scientific and technical service (74) as an item, and business support service (75) as an item. However, the 9th Korean Standard Industrial Classification, amended by Ordinance of the Ministry of Strategy and Finance No. 207-53 on December 28, 2007, which provides for "business service (M)" as an item of large classification, and "business facility management and business support service (N)" as an item of "business 20.1 by Ordinance of the Ministry of Strategy and Finance (M)" or "20.1 by Ordinance of the Ministry of Strategy and Finance (amended by Presidential Decree No. 2130, Feb. 4, 2009; Presidential Decree No. 2516, Dec. 26, 2015).

Article 26 (1) 1 of the Enforcement Decree of the Value-Added Tax Act was amended by Presidential Decree No. 23595 on February 2, 2012. Article 26 (2) 1 of the Enforcement Decree of the Value-Added Tax Act was amended by Presidential Decree No. 23595 on December 28, 2007. Article 26 (1) 1 of the Enforcement Decree of the Value-Added Tax Act was amended by 201.28 of the Enforcement Decree of the Value-Added Tax Act, which was amended by Presidential Decree No. 280 on July 1, 2012.

In light of such a series of amendments, it is reasonable to view that "business service" under Article 26 (1) 1 (b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304, Feb. 4, 2009; Presidential Decree No. 23595, Feb. 2, 2012) and "business service business" under Article 26 (1) 1 (b) of the former Enforcement Decree of the Value-Added Tax Act mean "specialized, scientific and technical service business" and "business facility management and business support service business" under the 9th Korean Standard Industrial Classification.

③ Article 2(3) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304, Feb. 4, 2009; Presidential Decree No. 23595, Feb. 2, 2012) provides, “Except as otherwise provided in this Decree, the business classification under paragraph (1) shall be based on the Korean Standard Industrial Classification as of the starting date of the pertinent taxable period publicly notified by the Commissioner of the Statistics Korea, and businesses similar to those under paragraph (1) shall be deemed included in the business under the same paragraph (i) regardless of the Korean Standard Industrial Classification.” As such, Article 2(3) of the said Enforcement Decree provides, “The Korean Standard Industrial Classification before the starting date of the pertinent taxable period shall not be the basis for business classification, unless otherwise provided in the foregoing Article.” Therefore, the following terms can only be determined by the Korean Standard Industrial Classification as of December 28, 2007, for example, if there is a separate transitional provision on the amended Korean Standard Industrial Classification.

④ Interpretation that Article 26(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304, Feb. 4, 2009; Presidential Decree No. 23595, Feb. 2, 2012; Presidential Decree No. 23595) “business service” means a business service under Article 26(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 23595, Feb. 2, 2012; however, despite the amendment of the Korea Standard Industrial Classification, it still results in the eight Korean Standard Industrial Classification that cannot be the standard for business classification. This is inconsistent with the former part of Article 2(3) of the former Enforcement Decree which regulates the business classification as of the Korean Standard Industrial Classification as of the starting date of the pertinent taxable period (the latter part of Article 2(3) of the said Enforcement Decree merely provides for business classification standards similar to the nature of the business, and cannot be interpreted as “business service business service” under Article 26(1).

B) Since the taxable period of the instant disposition is from July 1, 2010 to June 30, 2012, the Korean Standard Industrial Classification, which serves as the basis for business classification, ought to be applied to the 9th Korean Standard Industrial Classification as of the start date of the pertinent taxable period. Meanwhile, according to the 9th Korean Standard Industrial Classification, the cruise headquarters-related services fall under the general and overseas travel business (7521), the siren headquarters-related services (75290), and other travel assistance and reservation services (75299).

However, since all of the above services correspond to three categories of business facility management and business support service business (N), each of the above services shall be deemed to fall under "business service" under Article 26 (1) 1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304 of Feb. 4, 2009) (amended by Presidential Decree No. 23595 of Feb. 2, 2012). Meanwhile, Article 26 (1) 1(b) of the above Enforcement Decree provides that the case where the above services are supplied to a foreign corporation with no domestic place of business falling under the business service business is subject to zero-rate tax rate. Accordingly, the disposition of this case based on the premise that each of the above services is not related to the business subject to zero-rate tax rate. Thus, the disposition of this case is unlawful (as long as the plaintiff's second assertion is accepted, the plaintiff's third argument shall not be judged further

3) Whether the disposition rejecting the correction of this case is legitimate

A) Article 26(1)1(h) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 2388, Jun. 29, 2012; Presidential Decree No. 24638, Jun. 28, 2013; Presidential Decree No. 24638, Jun. 28, 2013) and Article 33(2)(h) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; Presidential Decree No. 26983, Feb. 17, 2016; Presidential Decree No. 26983, Feb. 17, 2016; Presidential Decree No. 24638) provide that business facility management and

B) The taxable period related to the instant disposition rejecting the correction is from July 1, 2012 to June 30, 2015. Meanwhile, according to the 9th Korean Standard Industrial Classification as of the starting date of the pertinent taxable period, the cruise headquarters-related services are classified as general and overseas travel projects (75211), rental car-related services and other travel assistance and reservation services (75290), and Liart headquarters-related services (7599).

However, since the general and overseas travel business (7521) related to cruise headquarters-related services and other travel and reservation services (75290) fall under the travel agencies and other travel assistance services (752), it shall be deemed that they are excluded from zero-rate tax pursuant to the provisions of the above Act and subordinate statutes. On the other hand, since other classification service business support services related to marina headquarters-related services (7599) fall under the business facility management and business support services (N) and other business support services (759), it shall be deemed to fall under zero-rate tax under the provisions of the above Act and subordinate statutes. Accordingly, the defendant shall accept the plaintiff's request for correction with respect to the portion related to marina headquarters-related services and take a disposition to reduce the amount of correction despite having to do so, the rejection of correction in this case is unlawful in this respect. On the other hand, since there is no data to calculate the tax base and tax amount related to the portion related to the Riri headquarters-related services, the disposition of refusal of correction in this case shall only be revoked.

3. Conclusion

If so, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed.