(심리불속행) 부가가치세 납세의무자는 부가가치를 창출하여 낼 수 있는 정도의 사업형태를 갖추고 계속적, 반복적인 의사로 재화·용역을 공급하는 자[국승]
Busan High Court-2017-Nu21241 (Law No. 16, 216)
(A) A person liable to pay value-added tax is a person who provides goods and services with a business form to the extent that it can create a value-added and continuously and repeatedly.
(In order to become a business form to create added value, it is ordinarily necessary to establish a human-based and physical facility. However, if there are circumstances that can create added value without such human and physical facilities due to the nature of an individual and a business, it is deemed that the above business form is satisfied even without such facilities.
Article 2 of the former Value-Added Tax Act
Supreme Court Decision 2017Du51211 Decided revocation of Disposition imposing Value-Added Tax
KimA
BB Director of the Tax Office
Busan High Court Decision 2017Nu21241 Decided June 21, 2017
September 14, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.