Seoul High Court-2017-Nu-8277 (Law No. 22, 2018)

(C) It is difficult to deem that the Plaintiff is operating a tax-free business or tax-free business.

(C) In light of the above legal principles, it is difficult to conclude that the Plaintiff is operating a tax-free business or non-taxable business of the same nature as the above two foundations, and since the support payment in this case cannot be viewed as the proceeds of supply of non-taxable business, the disposition

Article 61 of the former Enforcement Decree of the Value-Added Tax Act

2018Du50703 Requests for revocation of imposition of value-added tax

OOO Broadcasting, Inc.

O Head of tax office

Seoul High Court Decision 2017Nu88277 Decided 22, 2018

October 25, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent