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(영문) 대법원 2017. 07. 11. 선고 2017두38942 판결

(심리불속행) 공동사업자로서 실질적으로 사업체를 운영했다고 봐야 함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-58644 (2017.03)

Title

(ps) It should be considered that the business body has been substantially operated as a joint business proprietor.

Summary

The details of the monthly settlement data include the details of the sales, etc. of ecoophones, and it is recognized that there was an omission of sales, etc. of ecoophones through a mercul, etc. on the details of support for ecoophones, and the fact that there was the most superior officer in performing his/her duties is determined as a joint business operator who is the actual business operator.

Related statutes

Article 13 of the Value-Added Tax Act

Cases

2017Du38942 Revocation of Disposition of Imposition of Value-Added Tax, etc.

Plaintiff-Appellant

AA

Defendant-Appellee

BB Director of the Tax Office

Judgment of the lower court

Seoul High Court Decision 2016Nu58644 Decided February 3, 2017

Imposition of Judgment

July 11, 2017

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as