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Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-32801 (2014.07.02)
Title
(C) Whether the project constitutes a non-taxable project
Summary
(Summary) Of the Plaintiff’s business, only the cost incurred is merely an internal cost item incidental to the original business, and cannot be viewed as a separate business that can independently obtain a price, as it appears to be a transaction subject to input tax deduction under the Value-Added Tax Act.
Cases
2014Du10653 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellee
○○○○○
Defendant-Appellant
○ Head of Tax Office and 27
Judgment of the lower court
Seoul High Court Decision 2013Nu32801 Decided July 5, 2014
Imposition of Judgment
October 30, 2014
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
All of the records of this case, the judgment of the court below, and the appeal were examined, but the assertion on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by