The meaning of business which is subject to taxation of business tax under the Business Tax Act (Closure)

According to the abolished Business Tax Act (Act No. 2478, Feb. 6, 1973; Act No. 2694, Feb. 21, 1974) and the Enforcement Decree of the Business Tax Act (Presidential Decree No. 6660, May 3, 1973; Presidential Decree No. 7475, Dec. 31, 1974), a business which is subject to a business tax refers to a business that continuously engages in the same kind of conduct for profit-making purposes, i.e., a profit-making business, and thus, a business which the Chungcheong Rural Community Development Association established for the development of rural areas and the cooperative convenience of its members, is not subject to a business tax

Business Tax Act (Law No. 2478, February 6, 1973 and Law No. 2694, February 21, 1974) Article 1

Attorney Park Young-soo, Counsel for the defendant-appellee

Litigation Performers Kim Hong-soo of the Young-dong Tax Office

Seoul High Court Decision 78Gu456 delivered on October 15, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the Defendant’s grounds of appeal.

The court below, based on legitimate evidence, found that the plaintiff's act of purchasing the above 7-year agricultural industry development through the 197-year agricultural industry development and the supply and management of necessary materials is legitimate. The plaintiff's act of purchasing the above 7-year agricultural industry development and the 4-year agricultural industry development for the 7-year agricultural industry development and its own agricultural industry development. The plaintiff's act of purchasing the above 7-year agricultural industry through the 197-year agricultural industry development cooperation. The plaintiff's act of purchasing the above 6-year agricultural industry development and the 4-year agricultural industry development project is legitimate. The plaintiff's act of purchasing the above 7-year agricultural industry development and the 6-year agricultural industry development project is no more than 9-year agricultural industry development for the purpose of purchasing the above 7-year agricultural industry development and supplying the plaintiff's agricultural industry, such as raw materials purchased from the 6-year agricultural industry to raise the value of livestock products. The plaintiff's act of purchasing the above 6-year agricultural industry development and its own domestic industry development.

Therefore, the appeal of this case is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Il-young (Presiding Justice)