Suwon District Court 2014Guhap58045 (Law No. 18, 2016)

Early High Court Decision 2013J 3750 (O8, 2014)

The industrial activities of this case fall under the restaurant business.

Since food directly cooked is provided to end-consumers who are end-consumers, this case's industrial activities are not manufacturing business but restaurant business, without relation to the existence of guest facilities.

Value-Added Tax Act

Seoul High Court 2016Nu49503 ( December 20, 2016)

Co***

○ Head of tax office

Suwon District Court Decision 2014Guhap58045 Decided 18, 2016

November 29, 2016

December 20, 2016

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant imposed each value-added tax on the Plaintiff on May 13, 2013 as indicated in the separate disposition list.

all of each subparagraph shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification of the judgment of the court of first instance as follows. Thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 4

○ 7th of the judgment of the first instance court, the Korean Standard Industrial Classification is interpreted to mean that the following is provided to the final consumer with food that can be immediately consumed without regard to the type of service, food type, and food type. 8th of the judgment of the first instance court. The following contents are added to the "3th of the judgment of the first instance court," and the plaintiff filed a return on the deduction rate of the constructive purchase tax amount corresponding to the manufacturing industry by excluding the food of this case from the beginning, and applying the deduction rate of the constructive purchase tax amount corresponding to the food of this case only for the food of this case that can be immediately consumed without any additional preparation. Although the number of the food of this case among the members of the Korean Standard Industrial Classification exists in part of the member, it cannot be readily concluded that the above member purchased the food of this case in order to operate or resell the restaurant.

C) The defendant asserts that the Korean Standard Industrial Classification prior to the amendment stipulates that "the head of the 2008 Korean Standard Industrial Classification provides accommodation facilities to general consumers, i.e., e., brec brec brec brec calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc calc cal calc calc calc cal calc calc calc calc calc cal calc cal calc cal cal calc cal cal calc cal.

○ Going the first instance court’s first instance court’s second instance judgment’s second instance judgment’s second instance judgment’s second instance judgment’s second instance judgment’s second instance

2. Conclusion

Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit.