(영문) 서울중앙지방법원 2020.01.09 2019가합572857

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(영문) 서울중앙지방법원 2020.01.09 2019가합572857

임대료 등 청구

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1. The claim for the cancellation of business registration among the instant lawsuits shall be dismissed.

2. The defendant 50. 50.

Reasons

1. We examine whether the Plaintiff’s claim for the cancellation of registration is legitimate ex officio as to the claim for the cancellation of registration among the instant lawsuits.

The purpose of business registration is to identify the taxpayer of the value-added tax and secure the taxation data, which is established by filing a report of business fact with the head of the tax office having jurisdiction over the business by filing an application for business registration with the head of the tax office having jurisdiction over the business, and the issuance of business registration certificate is merely the issuance of

(see, e.g., Supreme Court Decisions 98Du2119, Feb. 11, 200; 2008Du2200, Jan. 27, 201). Furthermore, according to Article 8(8) of the Value-Added Tax Act, when a business operator discontinues his/her business or intends to commence his/her new business and fails to commence the business after the date of commencement of the business, the tax authority should cancel the registration ex officio. However, the cancellation of business registration is merely a statement of the fact of discontinuance of business and does not change the status of the business operator accordingly.

(see, e.g., Supreme Court Decision 99Du6903, Dec. 22, 2000). Business registration does not have the meaning only when it is combined with a specific place of business, such as correction of business registration, in a case where the place of business is changed, unlike a business report. Thus, business registration cannot be said to have any change in the rights and obligations due to cancellation of business registration.

Therefore, the claim for the cancellation of business registration in the lawsuit of this case is unlawful as there is no benefit of lawsuit.

2. Judgment on the remaining claims of the Plaintiff

A. The indication (unit: won) of the claim: June 4, 235,00- 4,235,235,000- 4,235,000 235,470,470,235,000 4,2370,235,000 247,204,482,482, 1,41,6625,000 1,6625,000,6666,1,66666

참조조문

-부가가치세법 제8조 제8항

참조판례

-대법원 2000. 12. 22. 선고 99두6903 판결

-대법원 2000. 2. 11. 선고 98두2119 판결

-대법원 2011. 1. 27. 선고 2008두2200 판결

유사 판례

-서울중앙지방법원 2020.01.09 2019가합572857

-부산지방법원 동부지원 2017.02.02 2016가합100576

-청주지방법원제천지원 2020.05.06 2020가단20124

-청주지방법원 영동지원 2018.08.14 2018가합35

-청주지방법원 2020.12.10 2020가단32190