Busan District Court-2017-Gu 2245 ( January 11, 2018)

Additional tax for business registration under another person's name and for violation of the tax invoice shall be open separately.

A person liable to pay value-added tax shall be deemed to be a person who actually received goods or services or who actually performed transactions of supplying goods or services from a supplier rather than a nominal legal relationship with a supplier or a person who actually provided goods or services.

Article 60 of the Value-Added Tax Act

The Busan High Court 2018Nu20597 revocation of imposition, such as additional detailed imposition and disposition

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The Director of the Z Tax Office

Busan District Court Decision 2017Guhap2245 Decided January 11, 2018

July 4, 2018

August 22, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant revoked the first instance tax for the plaintiff on June 1, 2016, the first instance tax for the year 2012: 5,324,350 won; 11,159,874 won; 3,851,287 won; 3,037,582 won; 5,318,586 won; 4, 2014; 3,318, 586 won; 4, 213, 2014; 11,681, 486 won; 1,681, 486 won; 21, 2015; 30, 2013, 315, 203, 205, 2013, 31, 206, 315, 205, 2014, 31, 316, 2015.

1. Quotation of judgment of the first instance;

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, and thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just and it is so decided as per Disposition as the plaintiff's appeal is dismissed.