부가가치세부과처분취소
1. Revocation of the first instance judgment.
2. On August 1, 2017, Defendant Dongdaemun-gu Head of the tax office had the Plaintiff on February 2, 2012.
1. The reasoning of the judgment of the court of first instance, such as admitting the relevant part of the judgment of the court of first instance, is as stated in the grounds of the judgment of the court of first instance (excluding the corresponding part of the judgment of the court of first instance) (excluding the corresponding part of the judgment of the court of first instance) unless the relevant part of the judgment is modified as follows 2, and thus, it is acceptable
2. Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stipulating that “If the ownership of the income, profit, property, act, or transaction subject to taxation is merely nominal, and there is another person to whom such income, profit, act, or transaction belongs, the person to whom such income, profit, or transaction belongs shall be liable to pay taxes and the tax law shall apply.”
Therefore, if there is a separate person who substantially controls and manages the subject of taxation, such as income, profit, property, act, transaction, etc., unlike the nominal owner, the nominal owner for the type and appearance, not the nominal owner, but the person who substantially controls and manages the subject of taxation in accordance with the principle of substantial taxation, should be the person liable for tax payment.
In addition, such cases should be determined by comprehensively taking into account various circumstances, such as the details of the use of the name, the details of the agreement by the parties, the degree and scope of the nominal owner's involvement, the relationship of internal responsibility and calculation, the materials of independent management and disposition authority
On the other hand, taxation summary
As a matter of principle, the tax authority shall be liable for proving the existence and tax base of the facts. This also applies to a case where the title of transaction, etc. and the actual owner of the transaction, etc. are dissatisfied with each other, barring any special circumstance, such as a separate legal provision
However, tax authorities regard business title holders as real business operators and belong to transactions, etc. as long as they imposed taxes.