Daegu High Court 2015Nu7426 (20160610)

Whether the disposition calculated in accordance with the ratio of the amount of income is legitimate for the common input tax of the entrepreneurs concurrently operating the non-taxable business.

Article 61 (1) of the Enforcement Decree of the Value-Added Tax Act shall not apply to the case where a business operator concurrently operates a tax and non-taxable business distributes the common purchase tax amount, since the national subsidy income cannot be considered as the

Dismissal of Disorder in Trial

Article 13 of the Value-Added Tax Act

Article 61 of the Enforcement Decree of the Value-Added Tax Act

2016Du43916 Disposition of revocation of Value-Added Tax Correction

AA

BB Head of the Tax Office

Daegu High Court Decision 2015Nu7426 Decided June 10, 2016

October 13, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.