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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
(1) On the 3rd page, the place of the instant business shall add “(i)” in front of “the place of the business.”
(2) On face 3, the following shall be added to Chapter 15:
(3) In the case of an essential association, even though the value-added tax is not imposed on the Plaintiff, the instant disposition is against the principle of protecting trust in tax law or the principle of respect for non-taxable practices. The instant disposition is against the principle of tax equality. (4) The theory of denial of legal personality is not applicable only to a non-profit corporation, and the imposition on the Plaintiff, who is not a corporation, violates the provisions of secondary tax liability under the Framework Act on National Taxes. (3) In the first argument, the “decision” in Section 18 is considered as the “decision on the first argument.”
(4) On the 4th page, the following shall be added:
D. The principle of good faith, the principle of protection of trust and trust, or the principle of respect for non-taxable practices in the judgment of the second argument is an exceptional legal principle applicable only to special circumstances where the protection of taxpayer confidence is deemed consistent with the justice, even if there are special circumstances that are considered consistent with the principle of legality.
Therefore, in order to apply the principle of good faith or the principle of protection of trust to the tax authorities' actions, trust given by the tax authorities through the public opinion list, etc.