미역건조업자가 면세유 공급대상에 해당하는지 여부[국승]
Gwangju High Court 2009Nu1319 ( October 08, 2009)
early 208 Mine1053 (Law No. 26, 2008)
Whether a reverse building business operator is eligible for duty-free oil supply
If farmers, fishermen, etc. are supplied with tax-free oil and used for any other purpose, the amount of tax reduction or exemption and traffic tax can be collected. The plaintiffs do not constitute farmers, fishermen, etc. subject to tax-free oil supply.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Compared with the records of this case and the judgment of the court below, the assertion of the grounds for appeal by appellant is not accepted in accordance with Article 4 of the Act on Special Cases concerning the Procedure for Appeal.
Therefore, all appeals are dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.