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Case Number of the immediately preceding lawsuit
Busan District Court 201Guhap366 (2011.09.01)
Case Number of the previous trial
Cho High Court Decision 2010Du2733 ( October 25, 2010)
Title
Lease services by local governments shall be subject to value-added tax from January 1, 2007.
Summary
(1) From the time of the division into which a contract is entered into under the law, the contract shall be deemed to include a renewal contract whose contract term expires and which extends the contract term. As long as the existing contract term is effective, the renewal contract whose contract term is extended shall not necessarily take effect after preparing a renewal contract and signing and sealing it.
Related statutes
Article 12 of the Value-Added Tax Act
Article 38 of the Enforcement Decree of the Value-Added Tax Act
Cases
2011Nu3401. Revocation of the imposition of value-added tax
Plaintiff and appellant
XX Kim
Defendant, Appellant
Head of Central Tax Office
Judgment of the first instance court
Busan District Court Decision 2011Guhap366 Decided September 1, 2011
Conclusion of Pleadings
April 25, 2012
Imposition of Judgment
May 30, 2012
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the court of first instance shall be revoked. The Defendant’s imposition of value-added tax of KRW 00 for the first term of January 2007, which was imposed on the Plaintiff on February 1, 2010, KRW 000 for the second term of February 2007, KRW 000 for the first term of January 2008, KRW 000 for the second term of February 2008, and KRW 000 for the first term of January 9, 2009, and the imposition of value-added tax of KRW 00 for the second term of February 9, 2009, which was imposed on the Plaintiff on June 9, 2010 (the imposition of value-added tax of KRW 00 for the second term of February 1, 200 for the correction of the purport of the claim and the cause of the claim is stated to the effect that the value-added tax was imposed on February 1, 2010.
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning is the same as the part of the judgment of the court of first instance, and thus, the court's reasoning is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.