Ulsan District Court-2016-Guhap6508 ( April 13, 2017)

Audit-2015-Examination-705 (2016.08)

A person liable to pay value-added tax refers to a person who continuously and repeatedly supplies goods and services with the business form to the extent that the value-added tax can be created and paid.

(The same as the judgment of the first instance court) In order to become a business form to create added value, there is a need for a common human-based and physical facility. However, if there are circumstances that make it possible to create added value without such human and physical facilities due to the nature of an individual or a business, the above business type is satisfied without such facilities.

Article 2 of the former Value-Added Tax Act

2017Nu21241 Revocation of Disposition of Imposing Value-Added Tax

Kim 00

00. Head of tax office

May 31, 2017

June 21, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The disposition of imposition of value-added tax of KRW 000,000,000 imposed on the Plaintiff on October 0, 2015 shall be revoked by the Defendant.

1. Quotation of judgment of the first instance;

The grounds for appeal by the plaintiff are basically identical to the allegations in the first instance court, and even if the evidence submitted in the first instance court is closely examined, the judgment of the first instance is justifiable.

Therefore, the reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.