(심리불속행) 중간지급조건부 용역공급의 공급시기 및 익금의 귀속시기[국승]
Seoul High Court-2015-Nu-1696 ( October 09, 2016)
(C) The time when the supply of the service upon interim payments is made and the time when the earnings accrue.
(Summary) The time of supply for services subject to interim payments is the time of each payment is made, and if the parties agree to delay the time of payment prior to the arrival of each installment payment, the time of supply for services and the time of attribution of earnings may be changed accordingly, but such agreement may not affect the time of supply of value-added tax after the time of installment payment.
Supreme Court Decision 2016Du476 Decided revocation of Disposition of Corporate Tax, etc.
A, a corporation
Head of Seocho Tax Office
Seoul High Court 2015Nu1696
July 7, 2016
1. All appeals are dismissed
2. The costs of lawsuit are assessed against the plaintiffs.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.