[등록세등부과처분취소][공1998.6.1.(59),1544]
[1] The meaning of a branch or a sub-branch in the real estate registration of the establishment of a branch or a sub-branch which is a requirement for heavy registration tax under Article 138 (1) 3 of the Local Tax Act
[2] In order to be recognized as a branch or sub-branch under paragraph (1), whether the form of employment of the human organization ought to take the form of employment directly binding on the pertinent legal entity (negative)
[1] In the real estate registration of the establishment of a branch or a sub-branch which is a requirement for heavy registration tax under Article 138 (1) 3 of the Local Tax Act, the term "branch or sub-branch" means a place of business registered under the Corporate Tax Act, the Value-Added Tax Act, or the Income Tax Act, where a corporation's business or business continues to be conducted with human and material facilities
[2] [1] Personal facilities referred to in paragraph (1) mean that a person is permanently stationed under the direction and supervision of the pertinent corporation, and the form of employment does not necessarily require that the pertinent corporation take the form of employment directly binding on the corporation.
[1] Article 138 (1) 3 of the Local Tax Act; Article 102 (2) of the Enforcement Decree of the Local Tax Act; Article 55-2 of the Enforcement Rule of the Local Tax Act / [2] Article 138 (1) 3 of the Local Tax Act; Article 102 (2) of the Enforcement Decree of the Local Tax Act; Article 55-2 of the Enforcement Rule of
[1] Supreme Court Decision 87Nu881 delivered on March 22, 198 (Gong1988, 713) Supreme Court Decision 91Nu5815 delivered on January 21, 1992 (Gong1992, 941) Supreme Court Decision 92Nu10029 delivered on June 11, 1993 (Gong193Ha, 2051) Supreme Court Decision 96Nu10539 delivered on November 28, 1997 (Gong198Sang, 164)
Young-jin Construction Co., Ltd. (Attorney Bae-won, Counsel for defendant-appellant)
Head of Daegu Metropolitan City Month;
Daegu High Court Decision 96Gu9868 delivered on December 26, 1997
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
According to Article 138 (1) 3 of the Local Tax Act, Article 102 (2) of the Enforcement Decree of the same Act, and Article 55-2 of the Enforcement Rule of the same Act, the term "branch or sub-branch" means a workplace registered under the Corporate Tax Act, the Value-Added Tax Act, or the Income Tax Act, in which a person or an entity continues to carry out its business or affairs, regardless of its title, with human and material equipment (see Supreme Court Decisions 92Nu10029, Jun. 11, 1993; 87Nu881, Mar. 22, 198). The term "personal equipment" in this context means that a person is permanently stationed under the direction and supervision of the relevant corporation, and does not require that the form of employment directly belonging to the relevant corporation.
According to the reasoning of the judgment below, the court below concluded a contract with the non-party corporation for the sale of oil products and for the lease of real estate with the head office in the Gyeongdong-gun, and completed the registration of ownership transfer on July 22, 1993 and constructed the three-story building on the ground of this case's main office and completed the preservation registration on December 6, 1994. The plaintiff corporation paid the above oil purchase and price determination under the name of the plaintiff corporation on October 20, 1994 and operated the above gas station. The plaintiff company did not err in the misapprehension of legal principles as to the sale of oil products, which are external transaction business, and issued the invoice under its name, and directly pays value-added tax on its sales business. The non-party corporation's management and sale fees to the non-party corporation (hereinafter referred to as "non-party corporation"), and it cannot be viewed that the non-party corporation's management and disposal fees were legitimate by considering the legal principles as to the plaintiff corporation's total sales fees and sales fees to the non-party corporation and its employees.
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Yong-hun (Presiding Justice)