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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-39756 ( December 13, 2017)
Title
(Trialless Conduct) The right to motion pictures has been transferred from motion picture writers to companies engaged in cultural industries, and the right of the plaintiff does not change.
Summary
(Summary of the Judgment) The disposition imposing value-added tax is unlawful on the ground that the right to motion pictures was transferred from motion picture companies to companies engaged in cultural industries, and that the status related to the Plaintiff's right to motion pictures has changed.
Related statutes
Article 1 of the Value-Added Tax Act
Cases
2018Du32668 Disposition of revocation of Value-Added Tax Imposition
Plaintiff
AAAAAA Corporation
Defendant
BB Director of the Tax Office
Imposition of Judgment
April 26, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of
.