Seoul Administrative Court 2014Guhap50378

early 2013west 4085

Key goods supplied by a domestic entrepreneur to Korean diplomatic missions abroad shall be subject to zero tax rate.

(1) If a domestic entrepreneur supplies goods directly ordered by an overseas diplomatic mission through diplomatic bags under his/her responsibility and calculation, and receives the price of the goods in foreign currency, it shall be subject to zero tax rate.

Article 11 of the Value-Added Tax Act

2014Nu56750 Revocation of Disposition of Imposition of Value-Added Tax

Oral Decree

Head of the tax office;

Seoul Administrative Court Decision 2014Guhap50378 decided June 27, 2014

December 11, 2014

January 15, 2015

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s refusal to refund value-added tax of KRW 000,00 on July 4, 2013 to the Plaintiff on July 4, 2013; and

Each disposition of imposition of KRW 000 (including additional duties) shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasons for the judgment of the court of first instance are reasonable, and therefore, it is accepted for this decision under Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act. (However, the "tax-related authority" in Part 5 of the judgment of the court of first instance shall be deemed to be "the taxable authority", "the maintenance of the status above" in Part 5 of the judgment of the court of first instance shall be deemed to be "the maintenance of the status above", "the fourth and third space" shall be deemed to be "overseas diplomatic mission", "the Ministry of Planning and Finance" in the fifth and the "Ministry of Trade Export" in the last place shall be deemed to be "trade export", respectively

The defendant's appeal is dismissed for lack of reason.