Chuncheon District Court Decision 2010Guhap963 ( November 15, 2011)

early 209 Heavy3926 (Law No. 9, 2010.29)

Since actively involved in the operation of the workplace, it is reasonable to see the lessor as the actual business owner.

(1) Although a workplace lease contract was concluded, it is reasonable to view the lessor as the actual business operator, since the lessor has the authority to determine and change the transaction partner and the sales items in the contract, the lessor has actually changed the transaction partner, and the lessor has actively participated in the operation of the workplace, such as ordering the lessor to preserve the deficit of another workplace with the profits of the workplace and receiving a regular report on the details of the cost settlement.

Article 14 of the Framework Act on National Taxes

(Chuncheon)Revocation of revocation of imposition of value added tax, etc.201Nu1196

LAA

Head of the tax office

Chuncheon District Court Decision 2010Guhap963 Decided November 15, 2011

May 2, 2012

May 30, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke each disposition of 00 won of value-added tax on August 6, 2009, special consumption tax of 000, and education tax of 000 won for the plaintiff.

이 법원이 이 사건에 관하여 실시할 이유는 제1심 판결 이유 충 원고가 이 사건 사업장의 실질적안 사업주라는 인정을 뒤집기에 부족한 증가로 을 제 24 내지 31호증을 추가하고， 제1심 판결문 제9쪽 14행의 "비추어 보면" 다음에 "김QQ이 웨이터들에 대하여 영향력을 행사하였다 하여도， 이는 웨이터장인 김QQ의 지위에 부수한 나이트클럽 영업 방식의 일환으로 이루아친 것에 불과하므로"를 추가하는 외에는 제1심 판결와 이유와 같으므로， 행정소송법 제8조 제2항， 민사소송법 제420조 본문에 의하여 이를 그대로 인용한다. 그렇다면， 제1심 판결은 정당하므로 원고의 항소는 이유 없어 이률 기각하기로 하여， 주문과 같이 판결한다.