(심리불속행) 청구법인의 영업사원을 무면허중간도매상으로 보아 부가가치세를 과세하고 종합주류도매업 면허를 취소한 처분은 위법함[국패]
Seoul High Court 2013Nu53723 (Law No. 17, 2014)
(Trial Disorder) If a claimant corporation's business member is deemed to be an unlicensed intermediary wholesaler, the value-added tax shall be imposed on the applicant corporation, and the revocation of the comprehensive liquor wholesale business license shall be illegal
In full view of the fact that the person to whom the cash loan belongs to the business partner is the Plaintiff and the vehicles used by the employees are registered as the Plaintiff, and that the Plaintiff pays installment payments, insurance premiums, automobile taxes, etc., and the business partners pay the liquor to the Plaintiff’s corporate account, the disposition to revoke the license of the Defendant on the premise that the business partner is an unlicensed intermediary intermediary intermediary sales is illegal.
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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by