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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-56048 (2019.06.04)
Case Number of the previous trial
Cho Jae-2016-China3686 (Law No. 12, 2017)
Title
(ps) Feed sold to a farmer not registered as an agricultural or fisheries business entity is not subject to zero tax rate.
Summary
(H) Animal feed sold to livestock raisers not registered as an agricultural or fisheries business entity is not subject to zero tax rate under the Restriction of Special Taxation Act.
Related statutes
Article 105 (Application of Value-Added Tax Rate)
Cases
2019Du46282 The revocation of the disposition imposing value-added tax
Plaintiff-Appellant
○○ Co., Ltd.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2018Nu56048 Decided June 4, 2019
Imposition of Judgment
October 31, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by