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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu13503 ( October 02, 2013)
Case Number of the previous trial
Review Division 2012-0033 (26 April 2012)
Title
A person who can be deemed to have terminated the legal performance of obligations and criminal liability under the contract of this case is not the plaintiff, but is not the person to whom the profit belongs.
Summary
The plaintiff only lent the name of the plaintiff, and there is a separate person in charge of the business, and the person in charge of the profit-making belongs to an individual who is not the plaintiff but the director of the plaintiff.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2013du2393 Disposition of revocation of the imposition of value-added tax
Plaintiff-Appellee
AAA engineering Co., Ltd.
Defendant-Appellant
Head of Mapo Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu13503 Decided October 2, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per