Case Number of the immediately preceding lawsuit
Gwangju High Court-2016-Nu-4699 ( November 09, 2017)
Case Number of the previous trial
Review-department -2015-0066 (Law No. 17, 2015.09)
Title
(C) If, after the commencement of a joint project, the preservation registration was made after the construction of the building, it constitutes the return of the investment in kind.
Summary
(C) If a business entity supplies goods either rapidly or temporarily in connection with the main business, it will be subject to taxation regardless of whether its purpose is to maintain or expand the business or not for liquidation or reorganization.
Related statutes
Article 4 (Taxable Objects)
Article 9 (Supply of Goods)
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
Examining the lower judgment and the grounds of appeal, the allegation of the grounds of appeal by appellant is in the final appeal procedure.
The reasons referred to in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Small and Medium Enterprises shall not be included, or
Since it is recognized that all appeals are dismissed pursuant to Article 5 of the same Act, all participating Justices are dismissed.
It is so decided as per Disposition by the assent of all participating Justices.