Case Number of the immediately preceding lawsuit
Daejeon High Court-2017Nu13142 ( October 31, 2017)
Case Number of the previous trial
Cho Jae-2015- Daejeon-4341 ( December 09, 2015)
Title
Where the provision of services is completed or is determined to be paid, if it is not deemed the time of supply, the time the provision of services is completed and the value of supply is determined.
Summary
Article 16(1) of the Value-Added Tax Act and Article 29(1) of the former Enforcement Decree of the Value-Added Tax Act are related to services to which the provisions of Article 16(1) of the Value-Added Tax Act are not applicable, and where the provision of services is completed due to any circumstance, or where payment is made, the time of supply cannot be deemed as the time of supply, it shall be deemed that the time the provision of services is completed
Related statutes
Article 16 of the Value-Added Tax Act;
Cases
Supreme Court-2017-Du-42507 ( August 18, 2017)
Plaintiff
Han Young******** (State)
Defendant
o Head of the tax office
Conclusion of Pleadings
d. 2, 2017
Imposition of Judgment
8.08.18
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 above. It is so decided as per Disposition by the assent
August 18, 2017