Case Number of the immediately preceding lawsuit
Seoul High Court 2008Nu21555 (209.08)
Case Number of the previous trial
National High Court Decision 2007J0761 (Law No. 30, 2007)
Title
It is against property rights guarantee to impose value-added tax in excess of actual income.
Summary
Value added tax is a transaction tax imposed on the external appearance of transaction. Unlike the income tax imposed on the actual income, it only adopts the concept of deducting the input tax amount from the output tax amount, and there is no concept of the cost deduction, so it cannot be viewed as infringement of property rights under the Constitution.
The decision
The contents of the decision shall be the same as attached.
Related statutes
Article 21 (Determination and Correction of Value-Added Tax Act)
Enforcement Decree of the Value-Added Tax Act (Article 69)
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as