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Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju)-2018-Nu1238 ( October 16, 2019)
Title
(ps) The supply of goods constitutes a transfer prior to closure of business.
Summary
(1) Where any legal cause, such as a contract to determine the value of the supplied goods, occurs prior to the closure of business, the supply time under the Value-Added Tax Act constitutes the supply prior to the closure of business even if the time of supply is determined after the cessation of business, and there is no ground to view that the business identity
Related statutes
Article 4 of the Value-Added Tax Act
Cases
2019Du32924 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
aa
Defendant-Appellee
Head of Chungcheong Tax Office
Judgment of the lower court
Daejeon High Court (Cheongju) 2018Nu1238 ( October 16, 2019)
Imposition of Judgment
May 16, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition