Gwangju High Court 2014Nu5841 ( November 20, 2014)

(C) The act of mixing professional plates and butane for the purpose of sale is subject to the imposition of individual consumption tax.

(The main point of the judgment) The act of manufacturing a new taxable article by mixing with propane and butane and taking it out to his/her place of business is subject to the individual consumption tax and the person who sells propane and butane by mixing it constitutes a taxpayer.

2015Du35413 Revocation of Disposition of Imposing individual consumption tax

YAA

The director of Gwangju Tax Office

Gwangju High Court Decision 2014Nu5841 Decided November 20, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, since a petition of appeal filed by an appellant did not state the grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, it