사업개시일은 재화나 용역의 공급을 시작하는 날로 보아야 하므로 이 사건 사업장들의 신축건물 사용승인일인 2016년으로 보아야 함[국승]
Incheon District Court 2018Guhap54389 ( June 28, 2019)
Since the starting date of business shall be the date of commencing the supply of goods or services, it shall be deemed 2016, which is the date of approval for new building of the instant business establishment.
Since the starting date of business shall be the date of commencing the supply of goods or services, it shall be deemed 2016, which is the date of approval for new building of the instant business establishment.
Article 6 of the Enforcement Decree of the Value-Added Tax Act
2019Nu50184 Revocation of Disposition of Imposing global income tax, etc.
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00. Head of tax office
Incheon District Court Decision 2018Guhap54389 Decided June 28, 2019
September 26, 2019
October 24, 2019
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 373,552,510 (including additional tax) for the Plaintiff on December 8, 2017 by the Defendant shall be revoked.
1. Quotation of judgment of the first instance;
The first trial except for the addition of the following as to this case by the court:
Therefore, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act, because the reasoning is the same as the entry in the reasoning.
this shall be quoted in accordance with this paragraph.
○ The following shall be added to the 6th 19 line on the ground of the judgment of the first instance.
The Plaintiff asserts that, in the case of a domestic corporation under the Corporate Tax Act, the registration date of incorporation shall be deemed the starting date of the first business year, and thus, in the case of an individual business entity, the registration date of incorporation shall be deemed as a flexible standard for determining the starting date of the business. However, in light of the fact that the individual business entity becomes subject to the registration of incorporation, and the purpose of its articles of incorporation is fulfilled, the registration date of incorporation may be deemed as the starting date of the business. However, in the case of an individual business entity, it is difficult to deem that the business was commenced only by the registration of business, and the proviso of Article 168(3) of the former Income Tax Act and Article 8(1) of the Value-Added Tax Act provide that the person
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.