Dispositions imposed as real business operators are legitimate.

The Plaintiff had practically run the instant workplace through Jin○○, and Jin○ served as a manager to lend his business registration name due to the affinity relationship between the Plaintiff and the Plaintiff’s control over the funds and operation of the instant workplace.

Article 14 of the Framework Act on National Taxes

Article 8 (2) of the Administrative Litigation Act

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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in 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

[Seoul High Court 2007Nu551 (Law No. 19, 2007)]

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of each of the special consumption tax of 71,093,230 won for the plaintiff on November 14, 2003, 191,400 won for business income tax of 1998, 24,200 won for earned income tax of 198, and value-added tax of 7,545,190 won for the first year of 198 shall be revoked.

1. Quotation of judgments of the first instance;

The reasons for this case are as follows: 2nd 9th 2nd 9th 2nd 2nd 2000th 2nd 6th 200th 15th ; 2nd 1th 2nd 2nd 2nd 2000th 11th 3rd 4th 6th 6th 6th 6th 6th 6th 6th 6th 8th 6th 6th 8th 6th 8th 6th 8th 6th 6th 6th 8th 6th 6th 8th 6th 6th 8th 6th 6th 8th 6th 8th 6th 8th 6th 8th 6th 8th 6th 8th 6th 8th 5th 5th 198th 5th 5th 198th 6th 6th 6th 8th 6th 198.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.