1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the part to be determined additionally in the following paragraphs, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

2. The judgment of this Court

A. The Plaintiff asserted that the Plaintiff leased “C” entertainment tavern operated in his/her own name (hereinafter “instant place of business”) to HI from June 1, 2009 to September 30, 2009, and to JJ from October 1, 2009 to January 9, 2010. A person who actually runs the instant place of business during the value-added tax period for the second period of value-added tax in 2009 is HIJ (hereinafter “H, etc.”).

Therefore, the instant disposition based on the premise that the Plaintiff is a real business operator is unlawful as it violates the substance over form principle.

B. 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 a separate person to whom such income, profit, act, or transaction belongs, the person to whom such income, profit, or transaction belongs shall be liable for tax payment and

Therefore, in case where there is a person who substantially controls and manages the subject of taxation, such as income, profit, property, act, transaction, etc. different from the nominal owner, the nominal owner for 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 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 location of independent management and disposition

On the other hand, taxation summary

In principle, the tax authorities prove the existence of facts and the tax base.