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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2016-Gu Partnership-5839 ( April 14, 2017)
Case Number of the previous trial
Seocho 2015 Schedules4695 (25 April 2016)
Title
A sublease may not be deemed as a business operator under the Value-Added Tax Act.
Summary
It is difficult to regard the amount of the sublease as a taxpayer of the value-added tax on the amount of the sublease because the sublease who has concluded a sublease contract with the lessee constitutes a person who independently supplies services for business purposes, and there is no other evidence
Related statutes
Article 2 of the Value-Added Tax Act
Cases
2017Nu45270 Revocation of Disposition rejecting to correct additional value-added tax, additional tax
Plaintiff
○ ○
Defendant
○ Head of tax office
Conclusion of Pleadings
November 15, 2017
Imposition of Judgment
December 20, 2017
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The imposition of each value-added tax on June 10, 2015 by the Defendant against the Plaintiff is revoked after the reduction or correction of each of the instant imposition dispositions.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The Defendant’s grounds for appeal do not differ significantly from the allegations in the first instance trial, and even if the evidence submitted in the first instance trial is examined as evidence Eul’s evidence Nos. 7 through 13 (including each number), each of which was submitted in the first instance trial, it is recognized that the fact-finding and judgment in the first instance are legitimate. The reasoning for the court to explain this case is as stated in the reasoning of the judgment in the first instance, except for adding the following matters after the sixthth of the judgment in the first instance trial. Thus, it is accepted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
4. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.