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(영문) 서울행정법원 2015.08.28 2015구합50832
부가가치세경정거부처분취소
Text

1. On January 16, 2014, the Defendant’s disposition rejecting rectification of KRW 194,604,464, which was issued against the Plaintiff on January 16, 2012.

Reasons

(7) The goods to be leased and the goods to be leased are supplied to the customer who is designated to the customer; (8) the goods to be leased are supplied to the customer by the customer; (9) the trustee shall notify the truster of the occurrence of the special circumstances in the course of performing his/her duties; and (3) the subsequent disposal shall follow the truster’s instructions; (4) the goods to be leased and the goods to be leased shall be returned to the customer; and

2.(Omission3) The main contents of the agreement entered into between the Plaintiff and the distribution agency service provider shall be as follows: (1) The Plaintiff shall pay the following management cooperation fees in return for the payment under Article 2 of this agreement:

d. Determination 1) the former Value-Added Tax Act, January 1, 2013, means all activities involving the examination, purchase, classification of goods, storage of goods, delivery to the designated place.

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