원고는 사회통념상 사업활동으로 볼 수 있을 정도의 계속성, 반복성을 가지고 있다면 부동산매매업을 영위하였다고 봄[국승]
Seoul High Court-2017-Nu-76212 ( October 27, 2018)
If the plaintiff has continuity and repetition to the extent that it can be seen as business activities under social norms, it is deemed that the plaintiff engaged in real estate sales business.
It is reasonable to view that the Plaintiff engaged in real estate sales business by making real estate transactions with continuity and repetition to the extent that it can be seen as business activities under the social norms.
Article 1 of the Enforcement Rule of the Value-Added Tax Act
Supreme Court-2018-Du41259 ( October 27, 2018)
오☆근
○ Head of tax office
July 27, 2018
July 27, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
July 27, 2018