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(영문) 대법원 2015. 04. 13. 선고 2014두47037 판결
(심리불속행) 원고는 이 사건 주유소의 실질사업자임[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court-2014-Nu-10682 ( December 04, 2014)

Title

(D) The plaintiff is the actual business operator of the gas station of this case.

Summary

(C) As to the Plaintiff’s business registration, closure, lease, business contract, etc., the Plaintiff constitutes the actual business operator.

Related statutes

Article 14 of the Framework Act on National Taxes

Cases

2014Du47037 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff

OO

Defendant

O Head of tax office

Judgment of the lower court

Daejeon High Court 2014Nu10682

Imposition of Judgment

on October 13, 2015

Reasons

The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.

The argument does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal

It is judged that it cannot be accepted or accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

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