Seoul Administrative Court-2014-Gu Partnership-15276 ( October 21, 2016)

The omitted sales of the instant clothing is not subject to zero tax rate.

The Plaintiffs cannot be deemed to have exported the instant clothing, and thus is not subject to zero tax rate.

Article 21 of the Value-Added Tax Act

2016Nu73858 Revocation of Disposition of Imposition of Value-Added Tax

AA and 28

BB Director of Regional Tax Office

oly 21, 2016

March 30, 2017

May 18, 2016

1. The plaintiffs' appeals against the defendants are all dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the court of first instance is revoked. Each disposition of imposition in the attached Table 1 against the Plaintiffs is rendered by the Defendants.

The cancellation shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is as follows, except for the dismissal or addition of some contents, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

Parts to be removed or added.

○ 제5면 제10행 "원고 DDD, FFF, GGG, HHH, HHH, JJJ, KKK, LLL, QQQ, WWW, RRR, TTT(2008년 제1기 부가가치세에 한하여), YYY, UUU, III"을 "원고 DDD, FFF, GGG, HHH, HHH, JJJ, KKK, LLL, QQQ, WWW, RRR, TTT는 별지 1표 기재 부과처분 중 2008년 제1기 부가가치세 부과처분에 대하여, 원고 YYY, UUU, III 별지 1표 기재 부과처분에 대하여 각"으로 고친다.

○ 제5면 제14행 "원고 DDD, FFF, GGG, HHH, HHH, JJJ, KKK, LLL, QQQ(2008년 제1기 부가가치세를 제외한 나머지 부분에 대하여), OOO, PPP, ZZZ, XXX, VVV, NNN, MMM, ZXC, CVB는"을 "원고 DDD, FFF, GGG, HHH, HHH, JJJ, KKK, LLL, QQQ는 별지 1표 기재 부과처분 중 2008년 제1기 부가가치세를 제외한 나머지 부분에 대하여, 원고 OOO, PPP, ZZZ, XXX, VVV, NNN, MMM, ZXC, CVB는 별지 1표 기재 부과처분에 대하여 각"으로 고친다.

In Chapter 5, "Plaintiff WW, RR, TT, BNM (as to the remainder other than the 1st value added tax in 2008), MNB, VCX, DSA, and HGF" are as follows: "Plaintiff WW, RR, TT, and BNM are as to the remainder other than the 1st value added tax in 2008 among the dispositions listed in attached Table 1."

In the 00th page 7, the "witness witness" shall be considered as the "witness witness of the first instance court".

After the final and conclusive statement No. 7 of Chapter 9, "CG, JJ, RR, No. 6 (limited to the value-added tax for the first period of 2008), 9 (limited to the value-added tax for the first period of 2008), 22 (limited to the value-added tax for the first period of 2008), and 29 of the Seoul Administrative Court 2014Guhap66052 on October 21, 2016, the above court dismissed the above plaintiffs' claims and added "the final and conclusive judgment on November 8, 2016."

○ Part 7 of the 9th page "The Judgment Department" is regarded as "the Judgment".

2. Conclusion

If so, the plaintiffs' appeal is without merit, and it is dismissed. It is so decided as per Disposition.