Seoul High Court 2009Nu2934 (2010.07)

Cho High Court Decision 2008west0600 (2008.08)

The burden of proving that the export goods covered by zero-rate tax rate are such goods.

Since the reason that the export goods to which zero-rate tax rate applies belongs belongs belongs to special reasons that affect exceptionally the decision of payment or tax refund, it is reasonable to view that the taxpayer is liable to assert and prove the tax amount.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, 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 under Article 5 of the same Act. It is so decided as per