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Case Number of the immediately preceding lawsuit
Cheongju District Court 2015Guhap12064 (O2, 2016)
Title
in the case of an individual among farmers, only the person who has registered agricultural or fishery business information;
Summary
The plaintiff's business partner is not registered with the information on agriculture and fisheries, so it cannot be viewed as a transaction subject to zero-rate tax under the Restriction of Special Taxation Act.
Related statutes
Article 105 of the Restriction of Special Taxation Act
Cases
Daejeon High Court (Cheongju) 2016Nu10504
Plaintiff and appellant
OO
Defendant, Appellant
O Head of tax office
Judgment of the first instance court
Cheongju District Court 2015Guhap12064
Conclusion of Pleadings
November 09, 2016
Imposition of Judgment
December 07, 2016
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning for this case is the same as that of the judgment of the court of first instance. Thus, the court's explanation
Article 8 (2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so ordered as per Disposition.
partnership.