If a general taxable person is converted to a special taxable person, a summary of notification of the conversion of the type of taxation (negative)

Where a general taxable person who is not subject to Article 25 of the Value-Added Tax Act is converted to a special taxable person, the value-added tax shall be imposed and collected at the time prescribed in Article 74-2 (1) of the Enforcement Decree of the Value-Added Tax Act, regardless of the notification of the conversion of taxable type under Article 74-2 (2) of the Enforcement Decree of the same Act.

Article 25 of the Value-Added Tax Act, Articles 74-2 (1) and 74-2 (2) of the Enforcement Decree of the Value-Added Tax Act

Supreme Court Decision 87Nu829 Decided November 8, 1988

Plaintiff 1 and three others

Head of North Daegu Tax Office

Daegu High Court Decision 87Gu262 delivered on February 15, 1989

The appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

We examine the grounds of appeal.

In light of the records, the fact-finding by the court below is just and there is no error of law such as the theory of lawsuit, even though the process of documentary evidence is examined in the court below's finding of facts.

Article 25 of the Value-Added Tax Act (see Supreme Court Decision 87Nu829 delivered on Nov. 8, 198, 198) applies Article 25 of the same Enforcement Decree to the period prescribed in Article 74-2 (1) of the Enforcement Decree of the Value-Added Tax Act, regardless of the notification of conversion of taxable type to a special taxable person (see Supreme Court Decision 87Nu829 delivered on Nov. 8, 198).

The court below's determination that the disposition of this case cannot be deemed to be unlawful because the defendant did not notify the plaintiffs of the fact that the general taxable person was converted to a special taxable person, and there is no error of law such as incomplete hearing or misunderstanding of legal principles.

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

Justices Yoon So-young (Presiding Justice)