Daegu High Court-2017-Nu-6793 (2018.06)

(S) Although the situation of fishermen and fishing vessels should be checked to confirm the illegal supply and demand of tax-free fishermen, they are not implemented by the fisheries cooperative and are responsible for poor management.

(In the original instance), the agreement, which is ultimately responsible for the management of the duty-free oil, needs to be thoroughly verified in the examination of the documents to issue the duty-free oil purchase card, and it shows that the plaintiffs were unaware of the fact that the management agency was not aware of the fact that the plaintiffs were negligent in managing the duty-free oil.

Article 106-2 of the Restriction of Special Taxation Act

2018Du54200 Revocation of imposition, including value-added tax

AA Fisheries Cooperatives and 7

AA Head of the tax office and 2

Daegu High Court Decision 2017Nu6793 Decided July 6, 2017

December 13, 2018

The appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by