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Title
Whether the substance over form principle is justified
Summary
Even if the plaintiff, who is a representative in the name of the actual business entity, was found to be erroneous in the taxation disposition, the taxation disposition cannot be deemed to be null and void.
Related statutes
Article 14 (Real Taxation)
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
Purport of claim and appeal
1. Revocation of a judgment of the first instance;
2. On February 2, 2004, the Defendant confirmed that each disposition of KRW 11,607,00 of value-added tax for the second period of 1999 against the Plaintiff and KRW 12,904,50 of value-added tax for the first period of 2000 is invalid.
Reasons
The reasoning for the court’s explanation concerning the instant case is the same as that set forth in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.