TITLE	Supreme Court Decision 2011Du9935 Decided May 16, 2014 ¡¼Revocation of Imposition of Value-Added Tax, etc.¡½ [full Text]
Summary
[1] Where the nominal owner and the substantial controller/manager subject to taxation are different, the person who is subject to taxation (i.e., substantial controller/manager) and the standards for determining such a case [2] Where it is debatable that nominal ownership and substantial ownership of transaction, etc., each belong to different persons, the person bearing the burden of proof on whether tax liability exists and the tax base (i.e., the taxing authority in principle), and in cases where the taxing authority taxed a nominal business operator regarding him/her as the substantial operator, the person with the burden of proving the allegation that the nominal owner and substantial owner are different (i.e., the nominal business operator), and the extent of necessary proof in such cases [3] Where Party A (¡°Non-Party¡±) signed a sales agreement for independent accounting branch with Party B (¡°Plaintiff¡±); sold refined oil produced by the Plaintiff under the Plaintiff¡¯s name at the Plaintiff¡¯s business office, using the title of the Plaintiff¡¯s business director; the Plaintiff reported and paid corporate tax and value-added tax after adding the sales and purchases of the aforementioned office; and then a taxing authority (¡°Defendant¡±) imposed taxes, such as value-added tax, on the Plaintiff regarding the business of the aforementioned office as that of the Plaintiff, the case holding the aforementioned disposition erroneous for violating the principle of substantial taxation

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