Whether a project constitutes a joint project

The Plaintiffs, including the Plaintiffs, have agreed to distribute profits according to the investment ratio and operate the Age club through consultation, and actively participated in its operation, such as having Nonparty 2 operate it as a business president, etc., so the Plaintiffs are jointly and severally liable for tax payment as a joint business owner.

Article 14 of the Framework Act on National Taxes

Article 25 of the Framework Act on National Taxes

All appeals are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices