The respective applicable provisions in cases where a special taxable person reports a value-added tax on a general taxable person without filing a tax waiver return and a general taxable person is converted to a special taxable person, but fails to receive the notice;

Article 30(1) and (2) of the Value-Added Tax Act, Article 74-2(3) of the Enforcement Decree thereof provides that a special taxable person shall file a waiver of special taxation 10 days prior to the commencement of the taxable period in order to be subject to the provisions of the general taxable person without being subject to the provisions of the special taxable person, and that the special taxable person shall apply the special taxation at the time prescribed in Article 74-2(1) of the Enforcement Decree, regardless of the notification, in case where the general taxable person is converted to the special taxable person, regardless of the notification thereof. Thus, the application of the provisions of the special taxable person cannot be excluded, and the fact that the special taxable person filed a return of special taxation without filing a waiver of the special taxation,

Article 30 (1) and (2) of the Value-Added Tax Act, Articles 74-2 (1) and 74-2 (3) of the Enforcement Decree of the same Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Lee Gyeong-soo et al., Counsel for plaintiff-appellant)

Plaintiff (Appointed Party)

The Director of Incheon Tax Office

Seoul High Court Decision 92Gu14092 delivered on November 25, 1992

The appeal is dismissed.

The costs of appeal shall be assessed against the plaintiff (appointed party).

The grounds of appeal are examined.

Article 30(1) and (2) of the Value-Added Tax Act, Article 74-2(3) of the Enforcement Decree thereof provides that a special taxable person shall file a waiver of special taxation 10 days prior to the commencement of the taxable period in order to be subject to the provisions of the general taxable person without being subject to the provisions of the special taxable person, and that the special taxable person shall apply the special taxation at the time prescribed in Article 74-2(1) of the Enforcement Decree, regardless of the notification, in case where the general taxable person is converted to the special taxable person, regardless of the notification thereof. Thus, the application of the provisions of the special taxable person cannot be excluded, and the fact that the special taxable person filed a return of the special taxable person without filing a waiver of the special taxation is not converted to the special taxable person (see, e.g., Supreme Court Decision 90Nu4068, Sept

The judgment of the court below to the same purport is correct, and there is no error in the misapprehension of legal principles as pointed out in the theory of lawsuit.

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

Justices Kim Jong-soo (Presiding Justice)