Seoul High Court 2015Nu42680 ( October 13, 2015)

(Refiscing of hearing) If the cost of actual expenses is paid only and the rent is not collected separately, it falls under the free supply of services.

(Management Fee received from an enterprise located in the original instance) is merely a receipt of an order for reimbursement of actual expenses, but it constitutes a free supply of services, and thus is subject to non-deduction of input tax amounts, unless the rent is separately paid.

2015du54827 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Sungnam ○○○○ ○○

○ Head of tax office

National Rotations

February 3, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by