(심리불속행) 대물변제 및 동업관계 해제에 따른 출자지분 현물반환은 재화의 공급에 해당함[국승]
Seoul High Court 2011Nu8491 ( November 23, 2011)
Early High Court Decision 2009Du3263 (Law No. 19, 2010)
(S) Payment in kind and return in kind following the cancellation of a partnership relationship shall constitute the supply of goods.
In light of the fact that the main process of the joint project was conducted in the name of the joint entity from the time of acquisition of the land until the registration of ownership preservation of the building was completed, the division of the joint property to dissolve the partnership in substance is the return of the share of investment to the partners in kind, and constitutes the supply of the goods.
Article 6 of the Value-Added Tax Act
2012du256 Revocation of Disposition of Imposition of Value-Added Tax
Quantity XX
Deputy Director of the Tax Office
Seoul High Court Decision 2011Nu8491 Decided November 23, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) were examined. However, the grounds of appeal by the appellant are deemed not to include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final