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(영문) 대법원 2018. 04. 12. 선고 2017두75842 판결

(심리불속행)이 사건 거래가 영세율을 적용할 수 있는지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-58672 ( September 15, 2017)

Title

(C) Whether the transaction of this case is subject to the zero tax rate or not

Summary

(1) A summary of this case is applicable to the beneficial owner of this case.

Related statutes

Article 16 of the Value-Added Tax Act

Cases

Supreme Court Decision 2017Du75842 Decided global income tax and revocation of disposition

Plaintiff

AA

Defendant

BB Director of the Tax Office

Imposition of Judgment

April 12, 2018

Text

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by