Seoul High Court 2007Nu12530 ( December 04, 2007)

Suwon District Court 2006Guhap8380 (O1, 2007)

Whether the zero tax rate of the purchase approval with a significant defect is excluded;

Even if a part of a purchase approval is omitted, the validity of the purchase approval is not automatically denied, and there is no provision that the transaction based on such a purchase approval is excluded from zero tax rate, so that the transaction may not be excluded from zero tax rate.

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

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The appeal is dismissed.

The costs of appeal are assessed against the defendant.

쇠鹬 쇠鹬 3000 쇠鹬 3000

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

After recognizing the facts in the judgment, the court below determined that zero tax rate should be applied to the supply of the goods in this case on the grounds as stated in its reasoning. In light of the records, such recognition and determination by the court below is justified, and there is no violation of the rules of evidence and misapprehension of the legal principles as to the burden of proof

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