Jeonju District Court-2017-Guhap-2001 ( April 30, 2018)

Cho Jae- 2017-Mining-186 (O2, 2017.06.02)

common purchase tax amount of slaughter operators who engage in a concurrent business with tax exemption shall be calculated in accordance with the ratio of the value of supply.

Since the common input tax amount of slaughter business operators engaged in concurrent business (tax exemption for self-Slaughter, and tax exemption for entrusted livestock) cannot be classified into actual attribution depending on the number of slaughters, the common input tax amount shall be calculated in proportion to the ratio of the value of supply.

Article 81 of the former Enforcement Decree of the Value-Added Tax Act (Amended by Presidential Decree No. 26983, Feb. 17, 2016)

The revocation of revocation of revocation of request for correction filed by the Gwangju High Court (Seoul High Court) 2018Nu1690

AA Corporation

BB Director of the Tax Office

December 10, 2018

on October 28, 2019

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Cheong-gu and purport of appeal

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on November 22, 2016 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation concerning the instant case is as stated in the reasoning of the first instance judgment, except where the court stated “No. 25, 2016.11.25” in Section 4, Section 3 of the first instance judgment as “No. 2016.11.22, 2016.11.22.” As such, the court cites the first instance judgment in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.

Therefore, the plaintiff's appeal is just and without merit, and it is so dismissed as per Disposition.