Seoul High Court 2013Nu8990 ( March 30, 2013)

The income from the management expenses collected by the plaintiff on behalf of the dry Association shall not be deemed to belong to the plaintiff.

The collection and execution of management expenses on behalf of the dry Association in accordance with the special agreement on the entrusted management services between the plaintiff and the dry Association, and since the revenue of management expenses cannot be deemed to belong to the plaintiff, the initial disposition on the management expenses under the provision of the management services is unlawful.

Article 13 of the Value-Added Tax Act

Article 14 (Real Taxation)

2013Du1981 Disposition of revocation of Disposition of Imposition of Value-Added Tax

AAA, Inc.

Head of Seoul Central Tax Office

Seoul High Court 2013Nu8990 ( March 30, 2013)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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