(심리불속행)재화 용역의 공급과 직접적으로 관련한 국고보조금은 부가가치세 과세대상임[국승]
Busan High Court-2018-Nu22852 (Law No. 29, 2019)
(C) National subsidies directly related to the supply of goods and services shall be subject to value-added tax.
The National Treasury subsidy for the issue of dispute is paid by the Plaintiff to the Plaintiff in return for the provision of exhibition services, such as the selection, management, etc. of a participant in an individual exhibition event, and it is not directly related to the supply of services under Article 48 (10) of the former Enforcement Decree of the Value-Added Tax Act.
Supreme Court Decision 2019Du4913 Decided Disposition of Imposition of Value-Added Tax
AA
BB Director of the Tax Office
Busan High Court Decision 2018Nu22852 Decided May 29, 2019
October 31, 2019
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition