Cheongju District Court-2016-Gu Partnership-1426 ( dated 14, 2017)

Cho Jae-2016- Daejeon-0401 ( October 13, 2016)

It is reasonable to deem that the instant profit-making business actually belongs to the Plaintiff.

It is reasonable to deem that the transaction related to the instant project belongs to the Plaintiff by the Plaintiff operating the instant project through AA as a profit-making business.

Article 14 (Real Taxation)

2017Nu3459 Revocation of Disposition of Imposition of Value-Added Tax

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○ Head of tax office

April 11, 2018

May 9, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The imposition of the value-added tax on July 10, 2015, which the Defendant imposed on the Plaintiff on July 10, 2015, is revoked, respectively. The imposition of the value-added tax on the first quarter of 2009, the second quarter of 2009, the second quarter of 200, the value-added tax on the first quarter of 2010, the second quarter of 2010, the value-added tax ○○○, the first quarter of 201, the value-added tax ○○, and the second quarter of 2013.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the case where "the plaintiff and the plaintiff" of first instance No. 2 is deemed to be "the plaintiff and the plaintiff," and "related" of No. 7 of the 8th page is deemed to be "related," and therefore, it is also accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (see, e.g., Supreme Court Decision 201Da1548, Apr. 1, 201).

2. Conclusion

If so, the plaintiff's claim of this case shall be dismissed as it is without merit. The judgment of the court of first instance shall be dismissed.

Since the plaintiff's appeal is legitimate, it is dismissed as it is so decided as per Disposition.