Seoul Administrative Court 2015Guhap8181 (28 April 2016)

The amount of income generated from a place of business registered under another person's name shall be deemed the sales of the actual business operator.

(1) The amount of income generated from a place of business with a disguised registration by lending another person's name shall be deemed the sales of the actual business operator.

Article 14 (Real Taxation)

2016Nu45082 Revocation of Disposition of Imposition of Value-Added Tax

○ Kim

○ Head of tax office

Seoul Administrative Court Decision 2015Guhap8181 decided October 28, 2016

December 1, 2016

December 16, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The imposition of value-added tax on October 6, 2014 by the defendant against the plaintiff on October 6, 2014 shall be revoked.

1. Quotation of judgment of the first instance;

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.