Seoul High Court 2010Nu12547 ( October 13, 2010)

(B) Whether a person constitutes a representative under the name of the person under the name of the

The actual operator of the workplace is presumed to be the plaintiff, even though he asserted that he transferred the workplace while operating the workplace.

2010Du25046 Revocation of Disposition of Imposition of Value-Added Tax

이〇〇

〇〇세무서장

Seoul High Court Decision 2010Nu12547 Decided October 13, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,