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(영문) 대법원 2017. 12. 21. 선고 2017두61102 판결
(심리불속행)운송주선용역이 세금계산서 발급의무 면제대상인지[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-32656 ( October 24, 2017)

Title

(C) Whether the freight forwarding service is exempt from the duty to issue a tax invoice

Summary

(b)The scope of "aircraft navigation services" exempt from the duty to issue tax invoices does not include services provided by professional compounders.

Related statutes

Article 57 of the Value-Added Tax Act

Cases

2017Du61102 Revocation of Disposition of Imposing Corporate Tax

Plaintiff-Appellant

AArossis Co., Ltd.

Defendant-Appellee

Head of Mapo Tax Office

The third instance decision

National Rotations

Imposition of Judgment

December 21, 2017

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition

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