공동사업자로서 실질적으로 사업체를 운영했다고 봐야 함[국승]
Seoul Administrative Court-2015-Guhap-56427 (2016.07)
I have actually operated a business entity as a joint business entity.
In the monthly settlement data, the details of the sales of ecoophones are included, and it is recognized that there was an omission of sales of ecoophones through a mercul, etc. on the details of support for ecoophones, and it is judged as a joint business operator who is the actual business operator in view of the fact that there was the most superior executive member in performing
Article 13 of the Value-Added Tax Act
2016Nu586444 The revocation of revocation of capital gains tax rectification
AA
BB Director of the Tax Office
CCC Head of the tax office
July 7, 2016
December 23, 2016
February 3, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the court of first instance is revoked. The disposition of imposition of global income tax of 84,872,330 won (including additional tax) by Defendant BB director against the Plaintiff on June 18, 2012, and the disposition of imposition of value-added tax of 81,661,920 won (including additional tax) by Defendant CCC director on June 18, 2012 against the Plaintiff on June 18, 2012, and the disposition of imposition of value-added tax of 62,938,370 won (including additional tax) by Defendant CCC director on June 18, 2012, shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.