Seoul Administrative Court 2012Guhap19519 (2013.08)

Seocho 2010west 3196 (Law No. 19, 2012)

The income from the management expenses collected by the plaintiff on behalf of the dry Association shall not be deemed to belong to the plaintiff.

(As in the judgment of the court of first instance) In light of the fact that the management expenses are collected and executed on behalf of the dry Association in accordance with a special agreement on the entrusted management services between the plaintiff and the dry Association, and that it cannot be deemed that the revenue amount of the management expenses belongs to the plaintiff, and the plaintiff is liable to pay value-added tax and corporate tax on the service expenses incurred in the provision of the entrusted management services, the initial disposition on the provision of the management

Article 13 of the Value-Added Tax Act

Article 14 of the Framework Act on National Taxes

2013Nu8990 Revocation of Disposition of Imposition of Value-Added Tax

AAAAA

Head of Seoul Central Tax Office

Seoul Administrative Court Decision 2012Guhap19519 decided February 8, 2013

July 5, 2013

August 30, 2013

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

On July 1, 2010, the defendant revoked the disposition of imposition of the value-added tax for the plaintiff on 2006, OOOO(including additional taxes, and hereinafter the same shall apply), 1, 207, 2007, OOOOO(2, 2007, 1, 2008, OOOOO(2, 2008, 2008, OOOOOO(2, 2009, 2,009, 2006, OOOOO(2, 2006, 2007, 207, 2007, and OOO(2, and 209) for the year of 209.

Purport of appeal

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

The reasons for this judgment are as stated in the reasons for the judgment of the first instance.

If so, the judgment of the first instance is legitimate, the defendant's appeal is dismissed, and it is so decided as per Disposition.