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(영문) 서울고등법원 2017. 02. 03. 선고 2016누58644 판결

공동사업자로서 실질적으로 사업체를 운영했다고 봐야 함[국승]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2015-Guhap-56427 (2016.07)

Title

I have actually operated a business entity as a joint business entity.

Summary

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

Related statutes

Article 13 of the Value-Added Tax Act

Cases

2016Nu586444 The revocation of revocation of capital gains tax rectification

Plaintiff and appellant

AA

Defendant, Appellant

BB Director of the Tax Office

CCC Head of the tax office

Judgment of the first instance court

July 7, 2016

Conclusion of Pleadings

December 23, 2016

Imposition of Judgment

February 3, 2017

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

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.

Reasons

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.