과세사업을 영위하는 공동사업자 1인이 면세재화만을 제공한 경우에도 당해 재화는 과세됨[국승]
Seoul High Court 2008Nu33626 (209.05)
Seocho 2007west 1348 ( November 30, 2007)
Even if an entrepreneur operating a taxable business provides only tax-free goods, the goods shall be taxable.
Where a person in charge of supplying landscape trees and operates a joint business with the content of the project receiving orders and construction works, has concluded a contract for landscaping construction works in the name of joint business operators and has received and distributed the price, the value-added tax is levied on the price for the landscaping construction works.
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
All of the records of this case, the judgment of the court below, and the grounds of appeal by Lldo-Appellant are examined. Since it is clear that the grounds of appeal by Lldo-Appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, the appeal is dismissed pursuant to Article 5 of the same Act.