The zero tax rate shall apply to the goods after the zero-rate sales according to the purchase certificate, notwithstanding whether they have been used for export purposes.

In the event of the supply of goods with a purchase certificate, the supply of goods made according to the purchase certificate shall be zero-rate, unless there are special circumstances, such as that there was a knowledge that there was any defect in the process of issuing the purchase certificate.

Article 11 of the Value-Added Tax Act

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 imposition of KRW 3.0.860 on February 1, 2006 and KRW 11,809,570 on February 1, 2006 against the Plaintiff shall be revoked in entirety.

2. Purport of appeal

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

1. Quotation of judgment of the first instance;

The reasons for this decision are the same as the part of the reasons for the judgment of the court of first instance, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed on the grounds of its merit. It is so decided as per Disposition.