Seoul High Court-2018-Nu 76356 ( August 14, 2019)

(Trialless Conduct) The consideration received for the services to intermediate the conclusion of the contract shall constitute the transaction subject to value-added tax.

(b) The supply of services based on all contractual or legal causes conducted by a business operator is subject to value-added tax, and regardless of whether the actual transfer of goods was made to a transaction between investors and the non-party company, the services supplied to the non-party company constitutes a transaction subject to value

Article 4 (Taxable Objects)

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.