Daejeon High Court 2013Nu1131 ( December 19, 2013)

(S) The subject of the interest and loss of the instant restaurant shall be deemed not the hospital but the Plaintiff.

(C) In light of the above legal principles, it is reasonable to view that the Plaintiff actually operated the instant restaurant even though the hospital did so directly operate the restaurant in the name of the Plaintiff, as it appears that it did not have any direct control over the instant restaurant, in light of the following: (a) the details on the operation of the restaurant specified in the exclusive license agreement of the restaurant; and (b) the statement of the relevant person at the time of tax investigation; and (c) the details

Article 14 of the Framework Act on National Taxes

2014Du1635 Disposition to revoke the imposition of value-added tax

The United States of America

The Director of Budget Office

Daejeon High Court Decision 2013Nu1131 Decided December 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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by