Seoul High Court 2014Nu1064 (20 March 20, 2014)

In principle, input tax amounts related to concurrent operation of tax exemption shall be calculated on the basis of actual reversion.

Where an entrepreneur concurrently operates a taxable business and a tax-free business, an input tax amount related to the taxable business and the tax-free business shall, in principle, be calculated according to the actual attribution, and where the input tax amount is solely related to the tax-free business, it shall not be deducted from the output tax amount. The input tax amount of this case constitutes an input tax amount related only to the passenger transport business

2014du8438 Disposition to revoke the imposition of value-added tax.

AA Transport Corporation

Head of Seodaemun Tax Office

Supreme Court Decision 2013Du17336 Decided December 26, 2013

Seoul High Court Decision 2014Nu1064 Decided May 20, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the supplemental appellate brief filed after the lapse of time limit) were examined. However, the allegation in the grounds of appeal by the appellant as to the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is deemed that there are no grounds, so the appeal is dismissed