Title
Whether the supply of the goods of this case is subject to zero tax rate
Summary
The goods of this case are supplied to A company and do not constitute zero tax rate due to domestic transactions for which a local letter of credit or a purchase certificate is not issued.
Related statutes
Article 11 of the Value-Added Tax Act
Cases
Supreme Court Decision 2017Du32111
Plaintiff and appellant
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Defendant, Appellant
ㅁㅁ세무서장
The second instance decision
National Rotations
Imposition of Judgment
April 28, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per