Seoul High Court-2017-Nu-45270 ( December 20, 2017)

Seocho 2015 Schedules4695 (25 April 2016)

(C) No person shall be deemed to be a business operator under the Value-Added Tax Act.

(Main of the original trial) It is difficult to regard the amount of rent as a taxpayer for value-added tax on the amount of rent received as a sub-contractor who has entered into a sub-lease contract with a lessee, and there is no other evidence to acknowledge it.

Article 2 of the Value-Added Tax Act

2018Du30952 Revocation of Disposition rejecting to correct additional value-added tax, additional tax

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○ Head of tax office

Seoul High Court-2017-Nu-45270 ( December 20, 2017)

December 2, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per