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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-58644 (2017.03)
Title
(ps) It should be considered that the business body has been substantially operated as a joint business proprietor.
Summary
The details of the monthly settlement data include the details of the sales, etc. of ecoophones, and it is recognized that there was an omission of sales, etc. of ecoophones through a mercul, etc. on the details of support for ecoophones, and the fact that there was the most superior officer in performing his/her duties is determined as a joint business operator who is the actual business operator.
Related statutes
Article 13 of the Value-Added Tax Act
Cases
2017Du38942 Revocation of Disposition of Imposition of Value-Added Tax, etc.
Plaintiff-Appellant
AA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu58644 Decided February 3, 2017
Imposition of Judgment
July 11, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as