실제 수입을 초과하여 부가가치세를 과세하는 것이 재산권보장에 위반되는지[국승]
Seoul High Court 2008Nu21555 (209.08)
National High Court Decision 2007J0761 (Law No. 30, 2007)
It is against property rights guarantee to impose value-added tax in excess of actual income.
Value added tax is a transaction tax imposed on the external appearance of transaction. Unlike the income tax imposed on the actual income, it only adopts the concept of deducting the input tax amount from the output tax amount, and there is no concept of the cost deduction, so it cannot be viewed as infringement of property rights under the Constitution.
The contents of the decision shall be the same as attached.
Article 21 (Determination and Correction of Value-Added Tax Act)
Enforcement Decree of the Value-Added Tax Act (Article 69)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as