Seoul High Court (Chuncheon)-2015-Nu-1323 (Law No. 11, 2016)

2014 High Court Decision 158 (Law No. 15, 2014)

(A) The disposition imposing value-added tax on the person who is deemed a real estate sales businessman is legitimate.

(Summary) Article 1(2) of the Enforcement Rule of the Value-Added Tax Act is merely an example of cases that can be seen as real estate sales, and so long as real estate transactions have continued and repeated under the overall business purpose, so long as such real estate transactions have been conducted under the business objective, the feasibility of the transactions during the relevant taxable period is not denied.

Article 1 of the Enforcement Rule of the Value-Added Tax Act

2016Du47116 Disposition to revoke the imposition of value-added tax.

LAA

○ Head of tax office

The second instance decision

Seoul High Court (Chuncheon) 2015Nu1323 (Law No. 11, 2016)

oly 27, 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 it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.