(심리불속행) 법인명의의 화물자동차 번호판 양도에 대해서 대표자 개인을 별도의 사업자로 하여 부가가치세를 부과한 처분은 적법함[일부패소]
Daegu High Court-2016-Nu-4745 (2018.02)
Review-department -2014-148 (2015.03)
(Trialless Conduct) With respect to the transfer of a truck number plate by a corporate name, a disposition to impose value-added tax on an individual by a representative from a separate business entity is legitimate.
(Main) Since the representative of a trucking transport company purchased a truck registration number and acquired the right to exclusively use and dispose of the motor vehicle under the name of the corporation, and the transfer of the right and possession to the user, the transfer of the truck number plate constitutes a subject of value-added tax by deeming the representative to be a separate business operator.
Article 1 of the Value-Added Tax Act
Article 6 (Supply of Goods)
2018Du37588 Revocation of Disposition of Imposition of Value-Added Tax
○ Kim
○ Head of tax office
Daegu High Court Decision 2016Nu4745 Decided February 2, 2018
All appeals are dismissed.
Costs of appeal shall be borne by each party.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by