Whether the plaintiff can be seen as the actual business operator in relation to the issue corporation

It is insufficient to readily conclude that a person who supplies goods or services independently on business is a person who supplies goods or services, and it is dismissed as there is no evidence to recognize the plaintiff as an independent

Article 1 of the Value-Added Tax Act

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The disposition of imposition of value-added tax for the first term of 2000 against the Plaintiff on June 1, 2004 by the Defendant shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The court's explanation concerning this case is the same as the reasoning of the judgment of the court of first instance, and thus, it refers to Article 8 of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.