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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-83753 ( April 24, 2018)
Title
(ps) The first beneficiary shall not be deemed joint business operators, and the trustee shall not be liable to pay the value-added tax because he sells the building after the trust is terminated.
Summary
(C) A trustee is not liable to pay value-added tax because the project operator and the priority beneficiary are not deemed joint business operators, and the priority beneficiary has no joint and several tax liability for joint and several business operators, and the trust for the trust property is terminated, and the project operator sells the building.
Related statutes
Article 25 of the Framework Act on National Taxes
Cases
2018Du44012 Revocation of Disposition of Imposing Value-Added Tax
Plaintiff
AA Bank, Inc.
Defendant
BB Director of the Tax Office
Imposition of Judgment
August 17, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided
.