Seoul High Court 2012Nu24049 (29 March 2013)

early 2011west 1449 ( October 27, 2011)

(C) If the user fee of publication is paid to a foreign corporation without a domestic place of business, there is a duty to pay the value-added tax on behalf of the

(C) The plaintiff is obligated to pay the value-added tax on each of the books of this case by proxy because the non-party company, a copyright holder, has continued to hold the right of publication and has entered into a license agreement with the plaintiff.

Article 7 of the Value-Added Tax Act

2013du8325 Disposition to revoke the imposition of value-added tax

AAAA Children's Navigation Association

BB Director of the Tax Office

Seoul High Court Decision 2012Nu24049 Decided March 29, 2013

August 19, 2013

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, but it is clear that the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by