Busan High Court 2013Nu1058 ( March 24, 2013)

The imposition of taxes is legitimate even if business registration is made under the name of a physically handicapped father without the consent of such father.

Despite the fact that it is substantially impossible to carry out the business without any other person's help, it is legitimate to impose taxes on the plaintiff's referring even if it is registered under the name of the referring without the consent of the head of South and North Korea.

Article 13 of the Value-Added Tax Act

2013du1801 Global income and revocation of disposition

DoAA

Head of North Busan District Tax Office

Busan High Court Decision 2013Nu1058 Decided July 24, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining all the grounds of appeal and the grounds of appeal stated in the records of this case and the judgment of the court below and the petition of appeal (to the extent of supplement in case of supplemental appellate brief submitted on December 5, 2013 after the deadline for submitting the appellate brief was not timely filed), the grounds of appeal and the grounds of appeal (to the extent of supplement in case of supplemental appellate brief submitted on December 5, 2013) are examined. However, the grounds of appeal by the appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal or it is recognized that there is no reason for