재화의 공급에 해당하는 지 여부[국승]
Daegu High Court 2006Nu966 ( January 26, 2007)
National High Court 2004Gu4430
Whether it constitutes the supply of goods
Delivery or transfer of goods pursuant to all contractual and legal grounds stipulated in the Value-Added Tax Act shall be subject to value-added tax because it constitutes the supply of goods.
The contents of the decision shall be the same as attached.
Article 6 (1) of the Value-Added Tax Act
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
It is so decided as per Disposition by the assent of all participating Justices on the bench, in accordance with Article 8 of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the petition of appeal filed by the Plaintiff does not contain any