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(영문) 대법원 2017. 04. 28. 선고 2017두32111 판결

이 사건 재화의 공급이 영세율 적용대상인지 여부[국승]

Title

Whether the supply of the goods of this case is subject to zero tax rate

Summary

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.

Related statutes

Article 11 of the Value-Added Tax Act

Cases

Supreme Court Decision 2017Du32111

Plaintiff and appellant

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Defendant, Appellant

ㅁㅁ세무서장

The second instance decision

National Rotations

Imposition of Judgment

April 28, 2017

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.

Reasons

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