The meaning of a person who actually supplies goods or services independently as a taxpayer of value-added tax;

The term “person who supplies goods or services independently for the business under Article 2 (1) of the Value-Added Tax Act which provides for the taxpayer of value-added tax” means not only a person who does the relevant goods or services itself as a business, but also a person who supplies the relevant goods or services within the scope of the business

Article 2 (1) of the Value-Added Tax Act

Supreme Court Decision 84Nu629 Decided December 26, 1984

[Defendant-Appellee] Plaintiff 1 et al., Counsel for defendant-appellee

Head of Eastern Tax Office

Daegu High Court Decision 85Gu192 delivered on July 30, 1986

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

A person who supplies goods or services independently from the business under Article 2 (1) of the Value-Added Tax Act, which provides for the taxpayer of value-added tax, shall include not only the person who supplies the goods or services themselves, but also the person who supplies the goods or services within the scope of his own business.

According to the reasoning of the judgment below, the court below affirmed the judgment below that the plaintiff company established for the purpose of the operation and management of the permanent market in this case after purchasing the existing market site, the old market building and its neighboring site from Yangsan-gun to carry out the business of removing old existing market buildings and constructing new modern market buildings above, and purchasing the existing market site and its neighboring site, and succeeding the status of the above permanent market in this case's new construction and sale of the new market in this case's new construction and sale of the new market in this case's new construction of the new market in this case's then succeeded to the status of the above permanent market in this case's new construction of the new market in this case's new construction and sale of the new market in this case's new construction of the new market in this case's market in this case's market in this case's new construction of the new market in this case's market in this case's market in this case's market in this case's new construction of the new market in this case's market in this case's market in this case's new construction of the above market in this case's.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-sik (Presiding Justice)