Seoul High Court-2016-Nu-78600 ( March 31, 2017)

Where an officetel for business use is leased for a residential purpose, the value-added tax refunded due to the exclusive use of tax exemption shall be paid.

The supply of goods is legal fiction in the case that an officetel for which the input tax amount is deducted is used directly for the business of supplying rental services to the permanent residential building.

Article 6 of the former Value-Added Tax Act

Supreme Court Decision 2017Du50386 Decided revocation of Disposition imposing Value-Added Tax

Plaintiff (Appellant)

AA

Defendant (Appellee)

00. Head of tax office

Seoul High Court 2016Nu78600

on 21, 2017

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 under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices