Seoul High Court 2010Nu16020 ( October 10, 2011)

National Tax Service Review and other 2009-0024 (209.06.09)

(C) The procedures for granting tax exemption should be implemented even if the shipper re-out of the goods taken out under conditional tax exemption.

(C) In order for a shipper to take goods out of Korea as conditional tax exemption to take them back again, the requirements for approval of tax exemption under the Individual Consumption Tax Act are equally met, and this is also the same when a vehicle for rent-a-car business, which is conditional duty-free goods, is taken out again following business transfer.

2011Du6356 Revocation of Disposition of Imposing individual consumption tax

1.New A2.MaximumB

○ ○ Tax Office

Seoul High Court Decision 2010Nu16020 Decided February 10, 201

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, it is clear that the argument on the grounds of appeal 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 above Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,