Whether a actual business operator is a business operator (a decision not to proceed with hearing)

Although it is recognized that the police station received the consideration for supply from the operation of the first place of business, it is only the result of issuing the business registration certificate upon the request of the joint place of business of the first place of business, and there is no benefit from the second place of business.

Article 14 of the Framework Act on National Taxes

Article 2 of the Value-Added Tax Act

1. All appeals are dismissed.

2. The costs of appeal are assessed against the Defendant.

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 are 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, and all appeals are dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent