Objects of value-added tax on tugboat operators who arrange the use of facilities for wedding in the middle of wedding business operators and customers;

In imposing the value-added tax on customers who intend to use the wedding hall or funeral hall and the intermediary businessmen who arrange to use the wedding hall or funeral hall or funeral business in the middle of the entrepreneur engaged in the wedding hall or funeral business, the use of facilities and the supply of goods with respect to wedding or funeral, and the time, place, and circumstances of the supply of goods, the so-called so-called intermediary which remains after paying the price for the use of facilities and the supply of goods from the customer, among membership fees received from the customer, shall be imposed only on the income acquired in return for the provision of services.

Article 1 of the Value-Added Tax Act

Busan High Development Corporation

Head of Dong Busan District Office

Daegu High Court Decision 84Gu184 delivered on December 26, 1984

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the litigation performer are examined.

According to the reasoning of the judgment below, the court below established a foundation for the preparation and mediation of the plaintiff's coming-of-age, marriage and funeral service with the objective of collecting and reserving membership fees from the members who subscribed to the above regular rules, but, if the members or their families married or die, arrange for them to directly supply certain amount of goods necessary for wedding or funeral ceremony to the members, and provide them with such services as the provision of goods or services being arranged for their payment of such fees to the members, etc. If the goods or services are supplied to the members, then the court below erred in the misapprehension of the legal principles regarding the collection of membership fees and regular cooperation expenses (3,00,000 won per month from the members) from the members, and in the event that the reasons for the collection of membership fees are generated before the completion of the membership fees, the court below shall collect the unpaid amount of membership fees at one time, and in the event that the defendant should separately collect the expenses for the remaining services and the expenses for the provision of services within 180 days from the date of subscription of the head of the plaintiff 150 days or less.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Yoon-tae (Presiding Justice)