농민 중 개인인 경우에 농어업경영정보를 등록한 자만 해당함[국승]
Cheongju District Court 2015Guhap12064 (O2, 2016)
in the case of an individual among farmers, only the person who has registered agricultural or fishery business information;
The plaintiff's business partner is not registered with the information on agriculture and fisheries, so it cannot be viewed as a transaction subject to zero-rate tax under the Restriction of Special Taxation Act.
Article 105 of the Restriction of Special Taxation Act
Daejeon High Court (Cheongju) 2016Nu10504
OO
O Head of tax office
Cheongju District Court 2015Guhap12064
November 09, 2016
December 07, 2016
1. Quotation of judgment of the first instance;
The court's reasoning for this case is the same as that of the judgment of the court of first instance. Thus, the court's explanation
Article 8 (2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so ordered as per Disposition.
partnership.