{"id":624082,"date":"2025-10-21T11:31:50","date_gmt":"2025-10-21T03:31:50","guid":{"rendered":"https:\/\/law.asia\/?p=624082"},"modified":"2025-10-31T09:45:45","modified_gmt":"2025-10-31T01:45:45","slug":"film-copyright-tax-dispute","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/film-copyright-tax-dispute\/","title":{"rendered":"\uc870\uba85, \uce74\uba54\ub77c, \uc138\uae08\uae4c\uc9c0 \uc900\ube44 \uc644\ub8cc!"},"content":{"rendered":"<p>\uc601\ud654 \uc0b0\uc5c5\uc740 \uc9c0\uc801\uc7ac\uc0b0\uad8c \uad00\ub9ac\ub85c \uadc0\uacb0\ub418\ub294 \ubcf5\uc7a1\ud55c \uc0ac\uc2ac \uad6c\uc870\ub97c \uac00\uc9c0\uace0 \uc788\ub2e4. 1994\ub144\uc5d0 \uc81c\uc815\ub41c \uc7ac\uc815\ubc95\uc5d0\uc11c \uc9c0\uc801\uc7ac\uc0b0\uad8c \ubc0f \uc0ac\uc5c5 \uad00\ub828 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc11c\ube44\uc2a4\uc138\uac00 \ub3c4\uc785\ub41c \uc774\ud6c4, \uadf8 \ubd84\ub958\uc640 \uacfc\uc138 \uc5ec\ubd80\ub294 \uc790\uc8fc \ub17c\uc7c1\uc758 \ub300\uc0c1\uc774 \ub418\uc5b4\uc654\ub2e4.<\/p>\n<figure id=\"attachment_457534\" aria-describedby=\"caption-attachment-457534\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-457534\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/12\/Manisha-Singh-LexOrbis.jpg\" alt=\"Manisha Singh, LexOrbis\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-457534\" class=\"wp-caption-text\"><strong>Manisha SINGH<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>LexOrbis<\/figcaption><\/figure>\n<p><a href=\"https:\/\/indiankanoon.org\/doc\/50585498\/\">Play House Motion Pictures Private Limited \ub300 \uc911\uc559\uc18c\ube44\uc138\u00b7\uad00\uc138\u00b7\uc11c\ube44\uc2a4\uc138 \uc704\uc6d0\ud68c(CESTAT) \uc0ac\uac74<\/a>\uc5d0\uc11c \uc7c1\uc810\uc740 \uc601\ud654 \ubc30\uae09 \ubc0f \uc800\uc791\uad8c \uc591\ub3c4 \uc218\uc775\uc774 \u2018\uc0ac\uc5c5\ubcf4\uc870\uc11c\ube44\uc2a4\u2019(Business Auxiliary Service, BAS)\ub85c \uacfc\uc138\ub418\ub294\uc9c0, \uc544\ub2c8\uba74 \u2018\uc800\uc791\uad8c \uc11c\ube44\uc2a4\u2019\ub85c \ubd84\ub958\ub418\uc5b4\uc57c \ud558\ub294 \uc9c0\uc600\ub2e4. \ub610\ud55c, \uacfc\uc138\ub2f9\uad6d\uc774 \uacfc\uac70 \uc5f0\ub3c4\uc758 \uc138\uae08\uc744 \ucd94\uc9d5\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc5f0\uc7a5\ub41c \uc2dc\ud6a8\uae30\uac04\uc758 \uc801\uc6a9 \uc5ec\ubd80\ub3c4 \ub17c\uc758\ub418\uc5c8\ub2e4.<\/p>\n<p>\ud575\uc2ec \ubb38\uc81c\ub294 2012\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc601\ud654 \uc0c1\uc601 \ubc0f \ubc30\uae09\uc774 BAS\ub85c \uacfc\uc138 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\ub294\uc9c0, \uadf8 \ub0a0\uc9dc \uc774\ud6c4 \uc601\ud654 \uc800\uc791\uad8c\uc758 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80 \uc591\ub3c4\uac00 \uc7ac\uc815\ubc95 \uc81c65(105)(zzzt)\uc870\uc5d0 \uc815\uc758\ub41c \u2018\uc800\uc791\uad8c \uc11c\ube44\uc2a4\u2019\ub85c \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \ud65c\ub3d9\uc758 \uacfc\uc138 \uc5ec\ubd80\uac00 \ud574\uc11d\uc0c1\uc758 \ubb38\uc81c\uc77c \uacbd\uc6b0 \uc81c73\uc870\uc5d0 \ub530\ub978 \uc5f0\uc7a5 \uc2dc\ud6a8\uac00 \uc801\uc6a9\ub420 \uc218 \uc788\ub294 \uc9c0\uc600\ub2e4.<\/p>\n<p>Play House Motion Pictures\ub294 \uc601\ud654 \uc81c\uc791 \ubc0f \ubc30\uae09\ubfd0 \uc544\ub2c8\ub77c \ud154\ub808\ube44\uc804 \ucc44\ub110, \uc74c\ubc18\uc0ac \ub4f1 \ub2e4\uc591\ud55c \uae30\uad00\uc5d0 \uc800\uc791\uad8c\uc744 \uc591\ub3c4\ud588\ub2e4. \uacfc\uc138\ub2f9\uad6d\uc740 2009\ub144\ubd80\ud130 2013\ub144\uae4c\uc9c0 \uc774 \ud68c\uc0ac\uac00 \uc11c\ube44\uc2a4\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\ub2e4\uace0 \uc8fc\uc7a5\ud558\uba70, 2014\ub144 9\uc6d4\uc5d0 BAS \uad00\ub828 \ubc30\uae09 \uc218\uc775\uacfc \uc800\uc791\uad8c \uc591\ub3c4 \uc218\uc775\uc5d0 \ub300\ud55c \uacfc\uc138\ub97c \ud1b5\ubcf4\ud588\ub2e4.<\/p>\n<p>1\uc2ec \uacfc\uc138\ub2f9\uad6d\uc740 2010\ub144 7\uc6d4 \uc800\uc791\uad8c \uc11c\ube44\uc2a4 \uacfc\uc138\uac00 \ub3c4\uc785\ub41c \uc774\ud6c4 \uc601\ud654 \uc800\uc791\uad8c\uc758 \uc77c\uc2dc\uc801 \uc591\ub3c4\ub294 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \ud310\uc815\ud588\ub2e4. \ub610\ud55c, 2012\ub144 7\uc6d4 \ub3c4\uc785\ub41c \ub124\uac70\ud2f0\ube0c \ub9ac\uc2a4\ud2b8 \uc81c\ub3c4 \uc774\ud6c4\uc5d0\ub294 \uc601\ud654\uad00 \uc0c1\uc601\uc5d0\ub9cc \uba74\uc138\uac00 \uc801\uc6a9\ub418\uba70, \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uac70\ub798\uac00 \uc774\uc5d0 \ud574\ub2f9\ud558\uc9c0\ub294 \uc54a\ub294\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4.<\/p>\n<figure id=\"attachment_580558\" aria-describedby=\"caption-attachment-580558\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-58058\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/04\/Shivi-Gupta-1.jpg\" alt=\"Shivi Gupta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-580558\" class=\"wp-caption-text\"><strong>Shivi GUPTA<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>LexOrbis<\/figcaption><\/figure>\n<p>\uc774\uc5d0 \ub300\ud574 \ud68c\uc0ac\ub294 \uc5f0\uc7a5\ub41c \uc2dc\ud6a8\uac00 \uc801\uc6a9\ub420 \uc218 \uc5c6\ub2e4\uace0 \uc8fc\uc7a5\ud588\ub2e4. \ubaa8\ub4e0 \uac70\ub798\ub294 \ud68c\uacc4\uac10\uc0ac\uc640 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\uc11c \ud22c\uba85\ud558\uac8c \uae30\ub85d\ub418\uc5c8\uc73c\uba70, \uc740\ud3d0 \uc0ac\uc2e4\uc774 \uc5c6\uc5c8\ub2e4\ub294 \uac83\uc774\ub2e4. \ub610\ud55c, \uac70\ub798\ub294 \uadf9\uc7a5\uc8fc\uc640\uc758 \uc218\uc775\ubc30\ubd84\uacc4\uc57d\uacfc \uc800\uc791\uad8c\uc758 \uc601\uad6c \uc591\ub3c4\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc5c8\uc73c\uba70, \uc774\ub294 \uc911\uc559\uc18c\ube44\uc138\uc704\uc6d0\ud68c(CBEC)\uc758 \ud574\uc11d\uc11c\uc640 \ubc95\uc6d0 \ud310\ub840\uc5d0 \ub530\ub77c \ube44\uacfc\uc138 \ub300\uc0c1\uc774\uc5c8\ub2e4. \ub354\ubd88\uc5b4 \uacfc\uc138 \ud1b5\ubcf4\uc11c\uc5d0\uc11c BAS\uc758 \uc138\ubd80 \ubd84\ub958\uac00 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc544 \ubd80\uacfc \uadfc\uac70\uac00 \ubd88\uba85\ud655\ud558\ub2e4\uace0 \ud56d\ubcc0\ud588\ub2e4.<\/p>\n<p>\uacfc\uc138\ub2f9\uad6d\uc740 \ubc18\ub300\ub85c, \ud68c\uc0ac\uc758 \ud65c\ub3d9\uc774 BAS \ubc0f \uc800\uc791\uad8c \uc11c\ube44\uc2a4 \uc815\uc758\uc5d0 \ubaa8\ub450 \ud574\ub2f9\ud55c\ub2e4\uace0 \uc8fc\uc7a5\ud588\ub2e4. 2010\ub144 7\uc6d4 \uc774\ud6c4 \uc800\uc791\uad8c\uc758 \uc77c\uc2dc\uc801 \uc774\uc804\uc740 \uacfc\uc138 \ub300\uc0c1\uc774\uba70, 2012\ub144 \uc774\ud6c4 \uba74\uc138\ub294 \uc601\ud654\uad00 \uc0c1\uc601\uc5d0 \ud55c\uc815\ub418\ubbc0\ub85c \ub300\ubd80\ubd84\uc758 \uac70\ub798\uac00 \uacfc\uc138\ub41c\ub2e4\ub294 \uac83\uc774\ub2e4. \ub610\ud55c \uc218\uc775\ubc30\ubd84 \ubc29\uc2dd\uc758 \uacc4\uc57d \uc5ed\uc2dc \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud615\ud0dc\ub85c \uacfc\uc138 \ub300\uc0c1\uc774\ub77c\uace0 \uc8fc\uc7a5\ud588\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 CESTAT\ub294 \uc774 \uacfc\uc138 \ucc98\ubd84\uc744 \uc804\uba74 \ucde8\uc18c\ud588\ub2e4.<\/p>\n<p>\uba3c\uc800 \uc800\uc791\uad8c \uc11c\ube44\uc2a4 \ubd80\ubd84\uc5d0\uc11c, \uc601\ud654 Jawan of Vellimala\uc758 \ubc29\uc1a1\uad8c \uacc4\uc57d\uc740 \uc601\uad6c\uc801\uc774\uace0 \ubb34\uae30\ud55c\uc801\uc778 \uc800\uc791\uad8c \uc591\ub3c4\ub85c, \uc77c\uc2dc\uc801 \uc0ac\uc6a9\ud5c8\uac00\uac00 \uc544\ub2c8\ub77c \uc644\uc804\ud55c \uad8c\ub9ac \uc774\uc804\uc73c\ub85c \ubcf4\uc558\ub2e4. 1957\ub144 \uc81c\uc815\ub41c \uc800\uc791\uad8c\ubc95\uacfc CBEC\uc758 2004\ub144 \ud574\uc11d\uc11c \ubaa8\ub450 \uc601\uad6c \uc591\ub3c4\ub294 \uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2c8\ub77c\uace0 \uba85\uc2dc\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>BAS \ubd80\ubd84\uc5d0\uc11c\ub3c4, CBEC\uc758 2009\ub144 \uacf5\ubb38\uc5d0 \ub530\ub974\uba74 \uadf9\uc7a5 \uc784\ub300\uac00 \uace0\uc815 \uc784\ucc28\ub8cc \ud615\ud0dc\uc77c \uacbd\uc6b0\ub9cc \uacfc\uc138 \uac00\ub2a5\ud558\uba70, \ub2e8\uc21c\ud55c \uc218\uc775\ubc30\ubd84 \ud615\ud0dc\uc758 \uc0c1\uc601 \uacc4\uc57d\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4. \ub610\ud55c \uacfc\uc138 \ud1b5\ubcf4\uc11c\uc5d0\uc11c BAS\uc758 \uc138\ubd80\ud56d\ubaa9\uc774 \uba85\ud655\ud788 \uc9c0\uc815\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc5d0 \ubd80\uacfc \uc790\uccb4\uac00 \ubb34\ud6a8\ub77c\uace0 \ud310\ub2e8\ud588\ub2e4.<\/p>\n<p>\ub9c8\uc9c0\ub9c9\uc73c\ub85c \uc2dc\ud6a8 \uc5f0\uc7a5\uacfc \uad00\ub828\ud574, \ud574\ub2f9 \uc11c\ube44\uc2a4\uc758 \uacfc\uc138 \uc5ec\ubd80\ub294 \uc624\ub7ab\ub3d9\uc548 \ub17c\uc7c1\uc758 \ub300\uc0c1\uc774 \ub418\uc5b4\uc654\uace0 CBEC\uac00 \uc5ec\ub7ec \ucc28\ub840 \uba85\ud655\ud654 \uacf5\ubb38\uc744 \ub0b8 \ub9cc\ud07c, \uace0\uc758\uc801 \uc740\ud3d0\uc758 \uc99d\uac70\uac00 \uc5c6\uc73c\ubbc0\ub85c \uc5f0\uc7a5\ub41c \uc2dc\ud6a8\ub97c \uc801\uc6a9\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud310\uacb0\ud588\ub2e4.<\/p>\n<p>\uc774\ubc88 \uacb0\uc815\uc740 \uc800\uc791\uad8c\uc758 \uc601\uad6c \uc591\ub3c4\ub294 \uc11c\ube44\uc2a4\uc138 \uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d8\uc744 \uc7ac\ud655\uc778\ud55c \uac83\uc774\ub2e4. \ub610\ud55c \uacfc\uc138 \ud1b5\ubcf4\uc11c\uc5d0\uc11c \uacfc\uc138 \ud56d\ubaa9\uc774 \uba85\ud655\ud788 \ud2b9\uc815\ub418\uc9c0 \uc54a\uc73c\uba74 \ubd80\uacfc \uc790\uccb4\uac00 \ubb34\ud6a8\ub85c \ud310\ub2e8\ub420 \uc218 \uc788\uc74c\uc744 \uac15\uc870\ud588\ub2e4.<\/p>\n<p>\uadf9\uc7a5 \uc784\ucc28\ub8cc\uac00 \uc5c6\ub294 \ub2e8\uc21c \uc218\uc775\ubc30\ubd84\ud615 \uc601\ud654 \uc0c1\uc601\uc740 BAS\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc73c\uba70, \ubc95 \ud574\uc11d\uc774 \ubaa8\ud638\ud55c \uc0c1\ud669\uc5d0\uc11c \uace0\uc758\uc801 \ud0c8\ub8e8\uac00 \uba85\ud655\ud788 \uc785\uc99d\ub418\uc9c0 \uc54a\ub294 \ud55c, \uc5f0\uc7a5 \uc2dc\ud6a8\ub97c \uc801\uc6a9\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud310\uc2dc\ud588\ub2e4.<\/p>\n<p><span class=\"vantage-grey\"><em><strong>Manisha SINGH\ub294 <\/strong><a href=\"https:\/\/law.asia\/law-firm\/lexorbis-india\/\"><strong>LexOrbis<\/strong><\/a><strong>\uc758 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac\uc774\uba70, Shivi GUPTA\ub294 \uc18c\uc18d \ubcc0\ud638\uc0ac\uc774\ub2e4<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-435727\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/LexOrbis.jpg\" alt=\"LexOrbis\" width=\"310\" height=\"54\" \/>LexOrbis<\/strong><br \/>\n709\/710 Tolstoy House<br \/>\n15-17 Tolstoy Marg<br \/>\nNew Delhi \u2013 110 001<br \/>\nIndia<br \/>\n<a href=\"http:\/\/www.lexorbis.com\">www.#lexorbis#.com<\/a><br \/>\nMumbai | Bengaluru<br \/>\n<strong>Contact details:<\/strong><br \/>\nT: +91 11 2371 6565<br \/>\nE: <a href=\"mailto:mail@lexorbis.com\">mail@#lexorbis#.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uc601\ud654 \uc0b0\uc5c5\uc740 \uc9c0\uc801\uc7ac\uc0b0\uad8c \uad00\ub9ac\ub85c \uadc0\uacb0\ub418\ub294 \ubcf5\uc7a1\ud55c \uc0ac\uc2ac \uad6c\uc870\ub97c \uac00\uc9c0\uace0 \uc788\ub2e4. 1994\ub144\uc5d0 \uc81c\uc815\ub41c \uc7ac\uc815\ubc95\uc5d0\uc11c \uc9c0\uc801\uc7ac\uc0b0\uad8c \ubc0f \uc0ac\uc5c5 \uad00\ub828 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc11c\ube44\uc2a4\uc138\uac00 \ub3c4\uc785\ub41c \uc774\ud6c4, \uadf8 \ubd84\ub958\uc640 \uacfc\uc138 \uc5ec\ubd80\ub294 \uc790\uc8fc \ub17c\uc7c1\uc758 \ub300\uc0c1\uc774 \ub418\uc5b4\uc654\ub2e4. Play House Motion Pictures Private Limited \ub300 \uc911\uc559\uc18c\ube44\uc138\u00b7\uad00\uc138\u00b7\uc11c\ube44\uc2a4\uc138 \uc704\uc6d0\ud68c(CESTAT) \uc0ac\uac74\uc5d0\uc11c \uc7c1\uc810\uc740 \uc601\ud654 \ubc30\uae09 \ubc0f \uc800\uc791\uad8c \uc591\ub3c4 \uc218\uc775\uc774 \u2018\uc0ac\uc5c5\ubcf4\uc870\uc11c\ube44\uc2a4\u2019(Business Auxiliary Service, BAS)\ub85c \uacfc\uc138\ub418\ub294\uc9c0, \uc544\ub2c8\uba74 \u2018\uc800\uc791\uad8c \uc11c\ube44\uc2a4\u2019\ub85c<\/p>\n","protected":false},"author":13501,"featured_media":621273,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Manisha SINGH \uadf8\ub9ac\uace0 Shivi GUPTA, 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