Seoul High Court 2012Nu34565 (Seoul High Court 2013.05.22)

Cho High Court Decision 201No3308 ( November 30, 2011)

(D) It is insufficient to recognize that the Plaintiff newly built the warehouse of this case for the purpose of expanding existing real estate rental business.

(C) A summary of the instant warehouse is insufficient to recognize that the Plaintiff had newly built the instant warehouse for the purpose of expanding the existing real estate rental business. Rather, the instant warehouse was constructed by the Plaintiff Hura, who operated the advertising company, and the instant warehouse was deemed to have been used as a storage for advertising materials at the place of business and was not related to the business operated at the existing place of business, and the disposition that did not deduct the input tax amount

Article 17 of the Value-Added Tax Act

2013Du11987 Revocation of Disposition of Imposition of Value-Added Tax

AA

Gangwon-gu Director of the District Office

Seoul High Court Decision 2012Nu34565 decided May 22, 2013

September 26, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the appellate brief were examined, but the grounds of appeal by Appellant were examined.

The argument regarding the appeal shall be dismissed in accordance with Article 5 of the Act on Special Cases Concerning the Procedure for Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.