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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-59535 ( December 05, 2018)
Title
Whether it is an agreement under a contract for the same business or a price for educational services exempt from value-added tax;
Summary
If the contract amount under the contract of the same business is related to the private teaching institute lecture, it is reasonable to impose the additional tax because there is no justifiable reason for not reporting and not paying the value-added tax, even if the contents of the contract of the same business are subject to value-added tax.
Related statutes
Article 26 of the Value-Added Tax Act on Supply of Goods or Services
Cases
2018du67084 Disposition to revoke the imposition of value-added tax.
Plaintiff
Bed○○○○○ ment Inc.
Defendant
○ Head of tax office
Conclusion of Pleadings
on October 05, 2019
Imposition of Judgment
on October 05, 2019
Text
The appeal is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
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.