Busan High Court Decision 2014Nu20049 Decided May 2, 2014

Whether actual payment has been made or not does not affect the establishment of the liability for value-added tax payment.

The issue of whether the defendant has actually received the payment of value-added tax in return for the provision of services to another person shall not affect the conclusion of the obligation to pay value-added tax. The disposition of this case made by the defendant to the plaintiff is legitimate.

Article 1 of the Value-Added Tax Act

2014du37801 Disposition to revoke the imposition of value-added tax.

GuAA

〇〇세무서장

Busan High Court Decision 2014Nu20049 Decided May 2, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning 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 Act

It is decided as per Disposition by the assent of all participating Justices.

September 17, 2014

Justices Lee In-bok

Justices Kim Yong-deok

Justices Ko Young-han

Justices Kim So-young