동업계약에 의한 약정금인지 아니면 부가가치세 면세대상인 교육용역에 대한 대가인지 여부[심리불속행기각(국승)]
Seoul High Court-2018-Nu-59535 ( December 05, 2018)
Whether it is an agreement under a contract for the same business or a price for educational services exempt from value-added tax;
If the contract amount under the contract of the same business is related to the private teaching institute lecture, it is reasonable to impose the additional tax because there is no justifiable reason for not reporting and not paying the value-added tax, even if the contents of the contract of the same business are subject to value-added tax.
Article 26 of the Value-Added Tax Act on Supply of Goods or Services
2018du67084 Disposition to revoke the imposition of value-added tax.
Bed○○○○○ ment Inc.
○ Head of tax office
on October 05, 2019
on October 05, 2019
The appeal is dismissed.
Litigation costs shall be borne by the plaintiff.
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.