이 사건 재화의 공급이 영세율 적용대상인지 여부[국승]
Whether the supply of the goods of this case is subject to zero tax rate
The goods of this case are supplied to A company and do not constitute zero tax rate due to domestic transactions for which a local letter of credit or a purchase certificate is not issued.
Article 11 of the Value-Added Tax Act
Supreme Court Decision 2017Du32111
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ㅁㅁ세무서장
The second instance decision
National Rotations
April 28, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per