Case Number of the immediately preceding lawsuit
Busan High Court 2018-Nu20849 (No. 29, 2018)
Title
(A) It is reasonable to view that a tax-free penalty should be imposed on the non-management of the tax-free penalty itself.
Summary
The issue of whether the supplied duty-free oil has been actually distributed is not considered as a taxation requirement. Since the management insolvency of the plaintiffs is recognized, there is a reason for the disposition.
Cases
2018du58387 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
AAAA Cooperatives and one other.
Defendant-Appellee
BB Head of the Tax Office and two others
Judgment of the lower court
Busan High Court (Chowon) 2018Nu20849
Imposition of Judgment
January 17, 2019
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided