(심리불속행) 우선수익자를 공동사업자로 볼 수 없고, 신탁해지 후 건물을 매도하였으므로 수탁자는 부가가치세납세의무 없음[국패]
Seoul High Court-2017-Nu-83753 ( April 24, 2018)
(ps) The first beneficiary shall not be deemed joint business operators, and the trustee shall not be liable to pay the value-added tax because he sells the building after the trust is terminated.
(C) A trustee is not liable to pay value-added tax because the project operator and the priority beneficiary are not deemed joint business operators, and the priority beneficiary has no joint and several tax liability for joint and several business operators, and the trust for the trust property is terminated, and the project operator sells the building.
Article 25 of the Framework Act on National Taxes
2018Du44012 Revocation of Disposition of Imposing Value-Added Tax
AA Bank, Inc.
BB Director of the Tax Office
August 17, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided
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