공사 당시 사실혼 부부였더라도 부가가치세 신고ㆍ납부는 실질 귀속에 따라 납부의무를 지는 것으로 당초 처분 적법함[국승]
Busan High Court (Chowon) 2013Nu782 (Law No. 15, 2014)
Even if a de facto marital couple was a de facto marital couple at the time of construction, the return and payment of value-added tax shall be liable for payment according to actual attribution.
(See) Even in a case where one party supplies goods or services in the name of the other party’s entrepreneur, the person who actually supplies the goods or services under the substance over form principle bears the duty to report and pay value-added tax. Therefore, it is difficult to deem that the return and payment obligor of value-added tax differs depending on whether the nominal owner is a husband or wife of a de facto marital relationship or a law.
Article 14 (1) and (2) of the Framework Act on National Taxes
2014du8926 Disposition to revoke the imposition of value-added tax.
KimA
Head of tax office
Busan High Court (Chowon) Decision 2013Nu782 Decided May 15, 2014
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 ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.