Seoul High Court-2016-Nu-63530 ( dated 30, 2017)

(ps) An independent exporter who is not a buying agency but a buying agency, and who is exported under his own account and responsibility.

(C) In light of the above legal principles, it is reasonable to view that the Defendant’s conversion of the won currency into the won currency as of the payment date of export price is reasonable and reasonable, and there is no error to the extent of the grounds for revocation of the instant disposition.

Article 9 of the Value-Added Tax Act

2017Du54180 Revocation of Disposition of Imposing Value-Added Tax

AA

D Head of the tax office

The second instance decision

Seoul High Court-2016-Nu-63530 ( June 30, 2017)

Seoul Administrative Court-2014-Gu 2229 ( October 30, 2015)

November 9, 2017

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent