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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-59781 (Law No. 2018, Jun. 20, 2016)
Title
Whether taxation can be made on nautical miles as nautical miless and whether the Defendant’s materials used are appropriate in calculating the tax base.
Summary
(C) The nautical miless included in gold received from the seller, etc. shall be subject to a full revocation by the tax authority, as it is not reasonable in calculating the tax base, of the nautical miless.
Related statutes
Article 16 of the Framework Act on National Taxes
Cases
2018Du50932 Revocation of Disposition of Imposition of Value-Added Tax, etc.
Plaintiff-Appellant
○ Rod
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu59781 Decided June 20, 2018
Imposition of Judgment
October 25, 2018
Text
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
Reasons
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per