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(영문) 부산지방법원 2019.03.22 2017구합23989
부가가치세경정거부처분취소
Text

1. The plaintiffs' claims against the defendants are all dismissed.

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

Reasons

Details of the disposition

From June 3, 2013 to June 2, 2015, F Co., Ltd. (hereinafter “F”) established on May 7, 2013 for the purpose of selling sound vibration exercise equipment and chain recruitment business, and established 86 and 401 agencies across the country, including the Plaintiffs, such as Seoul, Gyeonggi, Busan, Gyeongnam, and Ulsan, with a view to selling such equipment by means of lease, etc., and made an entrusted management contract with a large number of unspecified persons to sell such equipment, such as sports equipment, such as sound vibration, spathy, and spathy, and knethy, and to sell such equipment. After concluding the entrusted management contract with a large number of unspecified persons, F Co., Ltd., Ltd. (hereinafter “F”), the purchaser paid 80% of the total purchase amount to 10 to 400% of the total purchase amount of the equipment to buy the equipment by means of lease, etc.

F In order to sell the instant devices, the F was operated in the form of a multi-level sales organization that has established a salesperson belonging to the sales team or agency and pays sales allowances according to the sales performance to the sales performance, and is operated in the form of a multi-level sales organization that promotes the position of the salesperson when the sales performance is achieved in excess of a certain standard.

In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of “member system” to sell the right to use the instant devices to general consumers and allow them to use the instant devices.

The Plaintiffs entered into an entrusted management contract with F during the above period, and thereafter Plaintiff A is the trade name of “G”, Plaintiff B is the trade name of “H”, Plaintiff C is the trade name of “I”, Plaintiff D is the trade name of “J”, and Plaintiff E is the trade name of “J”.

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