Busan High Court-2018-Nu-20580 ( October 20, 2018)

The imposition of penalty tax is legitimate, as the duty-free storage order has been issued to persons other than fishermen due to poor management.

(The main point of the judgment) The issuance of a written order for delivery to persons other than fishermen due to poor management of tax-free oil, such as failure to verify relevant documentary evidence, etc., and there is no justifiable reason to believe that such failure is not attributable to the failure to perform such duties. Therefore, the imposition of additional tax

Value-added tax, etc. on petroleum products for farming, forestry, fishery and coastal passenger ships under Article 106-2 of the Restriction of Special Taxation Act;

Supreme Court Decision 2018Du5511 Decided revocation of Disposition imposing Value-Added Tax

AAAA Cooperatives

BB Head of the Tax Office and one other

Busan High Court Decision 2018Nu20580 Decided July 20, 2018

December 13, 2018

All appeals are 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, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per