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조세심판원 질의회신 | 1999-07-09 | 소득46011-2630 | 소득
Document Number

Income of 46011-2630 ( October 10, 1999)

Items of Taxation

Income;

Journal

In applying the standard income rate for attribution in the year 1998, in cases where waste paper used as fish paper is imported directly and supplied to a shot mushroom cultivation company when cultivating shot mushrooms in rural communities, the trade business for industrial goods in the wholesale market ( code No. 519112) shall be applied.

Congress RESALS

In the application of the standard income rate for attribution in the year 1998, in cases where waste paper used as shots in agricultural villages is imported directly in order to cultivate shot mushroomss and supply them to shot mushrooms cultivation companies, the trade business for industrial goods among wholesale businesses (Code No. 519112) shall be applied.

Related statutes

1. A summary of the contents of inquiry;

Main text

The standard income rate code applicable to the case of directly importing shots (closeds) used as shots when cultivating shot mushrooms in agricultural villages and supplying them to shot mushroom growing sheds.