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(영문) (변경)대법원 1986. 10. 28. 선고 85누954 판결
[부가가치세부과처분취소][공1986.12.15.(790),3136]
Main Issues

Whether rice steel constitutes an item subject to input tax deduction under Article 17 (3) of the Value-Added Tax Act

Summary of Judgment

In light of the provisions of Article 12 (1) 1 and (3) of the Value-Added Tax Act, Articles 28 (1) and 17 (3) of the Enforcement Decree of the same Act, the rice bed is manufactured or processed by using rice as a raw material, which is the rice for which the value-added tax is exempted, and therefore, it constitutes an item eligible for input tax deduction.

[Reference Provisions]

Articles 12(1) and (3), 17(3), and Article 28(1) of the Enforcement Decree of the Value-Added Tax Act;

Reference Cases

Supreme Court Decision 79Nu140 Delivered on September 25, 1979

Plaintiff-Appellee

[Defendant-Appellee] Defendant 1 and 3 others

Defendant-Appellant

Head of the District Tax Office

Judgment of the lower court

Gwangju High Court Decision 85Gu26 delivered on November 14, 1985

Text

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

Reasons

The grounds of appeal Nos. 1 and 2 of the defendant litigation performer are also examined.

According to the facts established by the judgment of the court below, the plaintiff purchased rice rice from a farmer, a Do business operator, or an interim collector, and applied for constructive input tax deduction for the preliminary return of value-added tax after selling it. However, the defendant issued a tax disposition on July 19, 1984 to the plaintiff on the ground that it cannot be applied for constructive input tax deduction for the rice rice purchased from the intermediate collection of the above raw materials.

According to Article 12(1) and (3) of the Value-Added Tax Act, and Article 28(1) of the Enforcement Decree of the same Act, the value-added tax shall be exempted for all goods essential for food, including agricultural products, livestock products, fishery products, and forest products produced in Korea, which are not processed as rice or processed as rice, through a primary processing to the extent that the original nature of the original products such as sloping and sloping, does not change. According to Article 17(3) of the Value-Added Tax Act, where a business operator engaged in the manufacturing industry imposes a tax exemption on the agricultural products he manufactures or processes with the agricultural products supplied as raw materials for the exemption of value-added tax, the amount calculated as prescribed by the Presidential Decree may be deducted as the input tax amount (i.e., the constructive purchase tax amount). Thus, in light of the above provision, since the rice products manufactured or processed as raw materials for the rice products exempt from value-added tax in this case are manufactured or processed as rice products, it shall be deemed that it constitutes an item subject to input tax deduction (see this judgment 97.4.).

Therefore, the court below's decision that the defendant's disposition of this case, which was imposed without deducting the constructive purchase tax amount, is just, and there is no misapprehension of legal principles or incomplete hearing, such as the theory of lawsuit, and therefore, it is not reasonable to discuss the premise that the lecture of this case is not an item subject to constructive purchase tax.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Jong-sik (Presiding Justice)

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심급 사건
-광주고등법원 1985.11.14.선고 85구26