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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-6730 ( April 12, 2017)
Case Number of the previous trial
Early High Court Decision 2015J 1416 (Law No. 17, 2015)
Title
(C) In the case of the acquisition of officetels, if the purchase tax is deducted and the lease is made for residential purposes, it shall be subject to additional collection.
Summary
(C) In the case of the instant officetel, a revised return is required to collect value-added tax in addition to the value-added tax, as long as the instant officetel was acquired for residential purpose and leased for residential purpose.
Related statutes
Article 6 (Supply of Goods)
Cases
2017-Du-44060 The revocation of revocation of revocation of the refund of value-added tax
Plaintiff and appellant
AA
Defendant, Appellant
o Head of the tax office
The second instance decision
Seoul High Court Decision 2016Nu67730 Decided 12, 2017
Imposition of Judgment
August 24, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent