영세율 관련서류 제출 없이 본인제품이 타인을 통해 수출되었다는 사유만으로는 영세율 적용대상으로 볼 수 없음[국승]
Seoul Administrative Court 2014Guhap6328 ( December 24, 2015)
The reason that the product was exported to another person without submitting a zero-rate document shall not be deemed zero-rate.
(1) In light of the fact that there is no evidence to confirm that the Plaintiff had a direct contractual relationship with an overseas company, and the Plaintiff, after the clothing delivery, had no interest in the transaction but to the extent of interest in the transaction, and that B trade act as the subject of attribution in the storage of the price, refund profit and loss burden, etc. with the authority to make a decision on the export declaration name, etc., it is difficult to see
Article 11 of the Value-Added Tax Act (Application of Zero Tax);
2016Nu33195 Revocation of Disposition of Imposition of Value-Added Tax
○○ and 9 others
○ Head of Tax Office and one other
Seoul Administrative Court Decision 2014Guhap66328 Decided December 24, 2015
on July 26, 2016
on October 016, 2010
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the court of first instance shall be revoked. Each disposition taken by the Defendants against the Plaintiffs in the attached Tables 1 and 2 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited, except for the addition of “12” to “6, 12, 7” following the judgment of the court of first instance.
2. Conclusion
If so, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.