The legitimacy of the assertion that there is an actual entrepreneur of entertainment tavern and that he is a nominal representative.

The plaintiff is confirmed to have lent the business registration name and is not involved in the operation and profit-making of the related business establishment, and thus is not a real entrepreneur

Article 14 [Real Taxation] of the Framework Act on National Taxes

1. The Defendant’s disposition of imposition of KRW 10,053,510, special consumption tax, KRW 11,918,310, and KRW 2,987,970 for education tax of KRW 10,053,510 for the first year of 2003 against the Plaintiff on July 1, 2004 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order.

1. Details of the disposition;

A. From December 27, 2002 to August 28, 2003, the Defendant: (a) reported the tax base and tax amount of value-added tax for the first period of 2003 on the Plaintiff’s operation of entertainment tavern (hereinafter “the instant place of business”) with the trade name of ○○○○○○○○ ○○ 00 ○ 00 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ; and (b) filed a report excluding 112,547,00 won listed in the former part of credit card sales on the instant place of business; (c) on the ground that there was no vindication as to the payment of service charges, the Plaintiff dismissed the entire service charges from the instant place of business, and subsequently dismissed the Plaintiff’s appeal (hereinafter “the instant case”).

[Ground for Recognition: Facts without dispute, entry of evidence Nos. 3 through 1, purport of the whole pleadings]

2. Whether the instant disposition is lawful

A. The parties' assertion

The defendant asserts that the disposition of this case is lawful on the grounds of the above disposition and the relevant Acts and subordinate statutes. Accordingly, the plaintiff argues that the actual business operator of the workplace of this case was 000 and only lent the name of the plaintiff with respect to business registration, etc., and did not participate in the operation and income of the workplace of this case. Thus, the disposition

B. Relevant statutes

◆국세기본법

Article 14 (Real Taxation)

(1) If the title to the income, profit, property, act or transaction subject to taxation is merely nominal and a person to whom such title belongs exists, the tax-related Acts shall apply to such person to whom such title belongs as a taxpayer.

C. Determination

(1) Facts of recognition

"(A) Around February 1995, the Plaintiff graduated from the computer information department of ○ University from around 1995, and worked as assistant instructors at the above university from around 200 to March 200. From May 2000 to December 2001, the Plaintiff established a company with the trade name "00" and worked as representative director. From 2002 to 2002, the Plaintiff was engaged in the business of developing the computer program using a franchise. From around September 2002 to November 2003, the Plaintiff was provided with the seal of ○○ Computer Institute in ○○○○ University to a web masters. (B) On April 2002, the Plaintiff was provided with a business license of ○○○○ University, which was operated by the above university's assistant, and was provided with a business license of ○○○○○ and its agent at any time on the condition that the Plaintiff was provided with a business license of ○○○○ and its agent at any time.

(C) On December 5, 2002, 2002, ○○○○○○○○○○-dong 00-dong, trade name of ○○○○○○-dong 00-dong, type and form of business as an entertainment tavern (e.g., entertainment tavern) under the Plaintiff’s name, and upon completing the Defendant’s business registration on December 23, 2002, it opened an account for the registration of credit card franchise business and the settlement of credit card sales proceeds at ○○○○○○○-dong 2002, and closed the instant business on August 28, 2003.

(D) From December 24, 2002 to September 1, 2003, when the credit card sales price of the instant ○ Bank account was deposited in the instant ○ Bank account while engaging in all business activities, such as recruitment of employees, payment of wages, purchase, customer management, etc., the instant ○○○○ withdrawn the entire amount of the instant ○ Bank account by cashier’s checks immediately, and the Plaintiff did not participate in the operation and profit of the instant business establishment

(E) Meanwhile, between November 1, 2002 and November 1, 2003, the Plaintiff received KRW 300,000 per month from ○○○○ Co., Ltd. and KRW 500,000 per month from ○○○ Co., Ltd. as each server management allowance, and received approximately KRW 330,000 per month from ○○ Private Teaching Institute to 1,150,000 per month.

[Ground of Recognition: Facts without dispute, Gap 1 through 9 evidence, each entry of Eul 4 evidence (including each number), testimony of witness cross-examination, the purport of whole pleadings]

(2) Determination

According to the above facts, the actual business operator of the business of this case is Lee ○, who actually received the income, not the plaintiff, and thus, the disposition of this case against the plaintiff as a taxpayer is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable and it is so decided as per Disposition.