Daejeon High Court-2017Nu11716 ( December 21, 2016)

Cho High-2016- Daejeon-1990 ( October 29, 2016)

Whether fishing vessel business constitutes a legitimate ground for non-taxation practice and exemption from penalty

In full view of the fact that the plaintiff's non-taxation practice cannot be recognized, and the purport and interpretation of the relevant statutes, such as the Value-Added Tax Act, the plaintiff's above non-taxation interpretation constitutes only the land or mistake under the law, but does not constitute a case where there is a justifiable reason that does not lead to the failure to

Article 4 of the former Value-Added Tax Act (Taxable Objects)

Supreme Court-2018-Du-32491 ( April 26, 2018)

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o Head of the tax office

2018.04.26

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.

April 26, 2018