Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-76212 ( October 27, 2018)
Title
If the plaintiff has continuity and repetition to the extent that it can be seen as business activities under social norms, it is deemed that the plaintiff engaged in real estate sales business.
Summary
It is reasonable to view that the Plaintiff engaged in real estate sales business by making real estate transactions with continuity and repetition to the extent that it can be seen as business activities under the social norms.
Related statutes
Article 1 of the Enforcement Rule of the Value-Added Tax Act
Cases
Supreme Court-2018-Du41259 ( October 27, 2018)
Plaintiff
오☆근
Defendant
○ Head of tax office
Conclusion of Pleadings
July 27, 2018
Imposition of Judgment
July 27, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
July 27, 2018