국제복합운송용역의 영세율 적용 판단기준에 대한 소고 ―대법원 2024.6.27. 선고 2024두37954 판결을 중심으로―

Oversea navigation services are a principle under the Value Added Tax Act that applies a zero-tax rate to the entire transaction based on reciprocity for the transportation of cargo transported from outside to home, from home to abroad, or from abroad, where strict implementation of the taxation principles of the consumer country is difficult. However, following Article 23 paragraph 1 of the Value Added Tax Act, which stipulates this, paragraph 2 newly introduced was historically for the purpose of encouraging exports, even though it was a domestic transaction. Nevertheless, the target judgment resulted in the exclusion of services in the domestic transport section from the zero-tax rate in the transportation brokerage business and international multimodal transportation through the decision of non-continuity of the hearing without deep consideration of major issues, such as the previous judgment on oversea navigation services. This discriminated against domestic companies in violation of tax fairness without grounds compared to overseas delivery agency services, and violated the principle of strict interpretation of tax legalism by arbitrarily dividing international multimodal transport services into territorial and domestic sections. It is in conflict with previous precedents and theories that recognized the purposeful interpretation of the unique concepts of the Shipping Act and the Commercial Act by using the expression Direct, which is not even in the provisions of this case. In light of the legal and historical basis for applying the zero-tax rate to oversea navigation services, it is necessary to legislatively improve international multimodal transport services so that the tax office does not continue to arbitrarily divide them into territorial and domestic transport.