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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. The reasoning of the court's explanation concerning this case is as follows, except for adding the following judgments as to the defendant's argument raised in the trial of the court of first instance, and therefore, it is identical to the part concerning the reasoning of the judgment of the court of first instance. Thus, it is acceptable in accordance with the main sentence of Article
2. Additional matters to be determined;
A. The defendant asserts that in the case of the disposal of the real estate trusted as a collateral trust, the first beneficiary is liable to pay the additional tax on the real estate, and that the defendant only acquired the right to dispose of the real estate in this case and did not possess or own the right to dispose of the real estate in this case, and that the defendant did not acquire the right to control the real estate in this case, such as not actively participating in the sale procedure of the real estate. Therefore, the defendant did not have the duty to pay the value-added tax on the real estate in this case, and therefore
Generally value-added tax is a person who supplies goods or services independently for business, i.e., a business operator is liable to pay them.
Meanwhile, in managing and disposing of trust property under the Trust Act, if goods or services are supplied or received, the trustee himself/herself becomes a contracting party to the trust business. However, the profits and expenses incurred from the management and disposal of the trust property shall be ultimately reverted to the truster, and in substance, the truster's account is based on the truster's account. As such, the trust under the Trust Act is a consignment under Article 6 (5) of the Value-Added Tax Act, which deals with the trust business such as the supply or supply of goods or services under the name of another person (trustee). Therefore, in principle, the trustee and the person liable to pay value-added taxes for the trust business such as the management and disposal of trust property.