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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-47924 ( August 24, 2017)
Title
(C) Whether the service provided by the Plaintiff is exempt from tax
Summary
(At the same time as the judgment of the first instance court) cannot be viewed as subject to the VAT exemption under Article 12 (1) 5 of the former Value-Added Tax Act, Article 29 (1) of the former Enforcement Decree of the Value-Added Tax Act.
Related statutes
Article 12 of the Value-Added Tax Act
Cases
Supreme Court Decision 2017Du60260 Decided revocation of Disposition imposing Value-Added Tax
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
December 7, 2017
Text
1. All appeals are dismissed.
2. 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 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 under Article 5 of the same Act. It is so decided as