독립된 사업자(중간도매상)인지 여부[국승]
Whether it is an independent business operator (Intermediate wholesale)
The fact that the purchase price for the sold goods is entirely responsible, that there is no benefit, etc. from the non-party company, and that other company's products are sold together in the same taxable period, and thus constitutes an intermediate intermediary.
Article 1 of the Value-Added Tax Act
Article 2 of the Value-Added Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
Seoul High Court 2006Nu7586
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the court of first instance is revoked. The defendant's imposition disposition of the value-added tax of 200 22,739,247 200 against the plaintiff on August 18, 200, 201 294,694, 169 275, 281,559 275,559 201 is revoked.
The court's reasoning for this case is as follows: "No. 6 of the judgment of the court of first instance" in No. 46 of the judgment of the court of first instance, and "No. 7-1, No. 2, No. 8-1, No. 9-1, and No. 10" are added to "No. 7-1, No. 7-2, No. 8-1, No. 9-1, and No. 10, and No. 7-13 through No. 15, and No. 5 are the same as the grounds for the judgment of the court of first instance.
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.