The meaning of a person who supplies goods or services independently for business as a taxpayer of value-added tax.

Since value-added tax is a tax on the value added at each stage of production and distribution, a person who supplies goods or services independently from the business under Article 2 (1) of the Value-Added Tax Act, which provides for a taxpayer of value-added tax, means a person who continues to supply goods or services in the form of business to the extent that the value-added can be created, and with repeated intent.

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

Plaintiff

Head of Western Tax Office

Seoul High Court Decision 83Gu1105 delivered on August 17, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's grounds of appeal are examined.

Value-added tax is a tax that imposes a value added at each stage of production and distribution, so the 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, is required to keep the form of business to create the value-added and continue to be the person who supplies the goods or services with repeated will.

However, according to the reasoning of the judgment of the court below in this case, the court below found that the plaintiff's current supply of 1,100 won of 1,100 won of 1,00 won of 1973 to 1978 cannot be deemed as the supply of goods independently from the business under the above provision of the same law, and therefore, the plaintiff has purchased 1,100 won of Do 1,100 won through several times for the purpose of preserving or increasing the value of the property only as the income earned while running the 1973 to 1978.1,00 won of Do 1,100 won of Do 1,100 won of Do 1,100 won of Do 1,100 won of Do 1,100 won of Do 1,100 won of Do 1,000 won of Do 1,000 won of Do 1,000 won of Do 1,000.

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

Justices Shin Jong-sung (Presiding Justice)