Seoul High Court 201Nu22701 ( December 07, 2011)

Cho High Court Decision 2010Du3081 ( December 29, 2010)

Since it is registered as a member of a corporation in the form of a hearing under the principle of substantial taxation, a disposition imposing a secondary tax liability is illegal against the principle of substantial taxation.

(C) In light of the substance over form principle, it is unlawful to impose secondary tax liability on a general partner, since it was registered as a member of a corporation in the form of not having been at a position to substantially participate in the operation of the corporation.

Article 14 of the Framework Act on National Taxes

Article 39 of the Framework Act on National Taxes

2012du287 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Maximum XX

Head of Seocho Tax Office

Seoul High Court Decision 2011Nu22701 Decided December 7, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final