Seoul High Court 2012Nu5581 (Law No. 11, 2013)

early 2011west0386 ( October 16, 201)

It is not proved that the plaintiff's assertion that the oil provided as taxable oil is part of the agricultural free oil

In addition to the supply of tax-free petroleum for agriculture, the fact that the oil provided as tax-free petroleum to gas stations, etc. is part of agricultural use-free petroleum should be proved by the Plaintiff, but each evidence submitted by the Plaintiff alone is insufficient to accept it, and no other evidence to

2013Du2792 Revocation of Disposition of Imposing Corporate Tax

AA Energy Corporation

The Director of the Pacific District Office

Seoul High Court Decision 2012Nu5581 Decided January 11, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the original judgment and the grounds of appeal were examined, but the assertion on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and it is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final