Busan High Court-2016-Nu-11073 (Law No. 19, 2017)

Whether the amount of service charges is subject to the imposition of additional tax;

It is confirmed that the same person’s signature is different from that of the daily service charge payment ledger and the written confirmation of receipt of service charge paid by the plaintiffs to wazers, etc. submitted by the plaintiffs. Since the payment constitutes performance-based remuneration in the form of payment by paying the main agent and service fee

Article 35 of the Enforcement Decree of the Tax Act [Scope of Personal Services]

2017Du56797 Disposition of revocation of Disposition of Imposition of Value-Added Tax

A and 3

BB Director of the Tax Office

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

While examining the Plaintiff’s grounds of appeal in comparison with the records of the instant case and the lower judgment, the allegation in the grounds of appeal is determined not to include or not to accept the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Moreover, the petition of appeal filed by the Plaintiff B, C, and D did not contain any grounds of appeal and did not submit the grounds

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

section 3.