Seoul High Court 2012Nu35063 (Law No. 27, 2013.09)

(C) The Plaintiff is the Plaintiff, and the Plaintiff’s service, such as the sale of the pellet, provided by the Plaintiff, does not constitute a tax exemption subject to value-added tax.

(C) In light of the above legal principles, it is reasonable to view that the Plaintiff’s sales revenue of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate of the aggregate, and

Article 12 of the Value-Added Tax Act

2013du22864, revocation of disposition of imposing corporate tax, etc.

AAA U.S.C.

1. The Gangnam-gu director of the tax office;

Seoul High Court Decision 2012Nu35063 Decided September 27, 2013

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by