logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대법원 2018. 06. 28. 선고 2018두37588 판결
(심리불속행) 법인명의의 화물자동차 번호판 양도에 대해서 대표자 개인을 별도의 사업자로 하여 부가가치세를 부과한 처분은 적법함[일부패소]
Case Number of the immediately preceding lawsuit

Daegu High Court-2016-Nu-4745 (2018.02)

Case Number of the previous trial

Review-department -2014-148 (2015.03)

Title

(Trialless Conduct) With respect to the transfer of a truck number plate by a corporate name, a disposition to impose value-added tax on an individual by a representative from a separate business entity is legitimate.

Summary

(Main) Since the representative of a trucking transport company purchased a truck registration number and acquired the right to exclusively use and dispose of the motor vehicle under the name of the corporation, and the transfer of the right and possession to the user, the transfer of the truck number plate constitutes a subject of value-added tax by deeming the representative to be a separate business operator.

Related statutes

Article 1 of the Value-Added Tax Act

Article 6 (Supply of Goods)

Cases

2018Du37588 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellant

○ Kim

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Daegu High Court Decision 2016Nu4745 Decided February 2, 2018

Text

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Reasons

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. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by

arrow