Daejeon High Court-2016Nu-11610 ( November 17, 2016)

Cho Jae-2015- Daejeon-025 (O6, 2015)

The Plaintiff’s sales of the salted fish of this case are not subject to value added tax because it does not constitute unprocessed food.

The salted fish of this case is subject to value-added tax because it is equipped with manufacturing facilities and packages in an independent transaction unit for the purpose of sale, i.e., the salted fish of this case, which is exempt from value-added tax under the attached Table regulations.

Article 26 of the Value-Added Tax Act: Scope of Unprocessed foodstuffs, etc. exempt under Article 34 of the Enforcement Decree of the Value-Added Tax Act.

Supreme Court-2016-Du-62078 ( October 09, 2017)

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o Head of the tax office

2017.03.09

2017.03.09

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

March 9, 2017