Daejeon High Court (Cheongju)-2016-Nu-10504 ( December 07, 2016)

(C) If a farmer is an individual, the zero-rate tax shall apply only to the person who has registered the information on agriculture and fisheries.

(Main) The Plaintiff’s transaction partner does not have any registration of the Plaintiff’s business information on agriculture and fisheries, so it is apparent in the text of the law that the transaction in this case is not subject to zero tax rate under the Restriction

Article 105 of the Restriction of Special Taxation Act

Supreme Court Decision 2017Du30566 Decided revocation of Disposition imposing Value-Added Tax

OO

O Head of tax office

Daejeon High Court (Cheongju) 2016Nu10504 ( December 07, 2016)

All appeals are dismissed.

The costs of appeal are assessed against each party.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of