Case Number of the immediately preceding lawsuit
Daejeon District Court 2008Guhap3953 ( October 17, 2009)
Case Number of the previous trial
Cho High 208 Before 1922 (Law No. 26, 2008)
Title
It is reasonable to see that the actual contractor of a construction project is a nominal contractor.
Summary
It is reasonable to view that the other party to the transaction knew that the actual contractor is a nominal contractor in view of the relationship between the Plaintiff and the fact that he/she provided construction services after paying a comprehensive construction business license fee.
The decision
The contents of the decision shall be the same as attached.
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant's imposition of value-added tax of 49,241,910 won for the second term of 2004 against the plaintiff on March 10, 2008, value-added tax of 1,640,810 won for the first term of 2005, global income tax of 6,400,000 won for the second term of 204, and global income tax of 2,200,000 won for the second term of 205 against the plaintiff shall be revoked.
Reasons
The reasons for this decision are the same as the reasons for the judgment of the court of first instance. The judgment of the court of first instance, which dismissed the plaintiff's claim, is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition. (However, the entries of No. 3, No. 18, No. 19-1, No. 4-1, No. 4-1, No. 5-1, and No. 6-1, of the judgment of the court of first instance among the judgments of the court of first instance, shall be dismissed.)