Seoul High Court 2015Nu53208 (Law No. 14, 2016)

(C) The telephone English services supplied by a foreign subsidiary shall be subject to the payment of value-added tax by proxy.

The Plaintiff is obligated to pay value-added tax on behalf of an overseas corporation that has no domestic place of business, as the Plaintiff received services under the instant agreement from overseas subsidiaries, and provided them with tax exemption business.

2016Du47086 Disposition to revoke the imposition of value-added tax.

OOOOOO corporation’s receiver ParkA

O Head of tax office

Seoul High Court Decision 2015Nu72155 Decided June 28, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition