Gwangju High Court (formerju)-2015-Nu-221 (O6, 2015)

2013luminous4392

(C) The common purchase tax amount of a slaughter operator who engages in a concurrent and non-taxable business shall be calculated in accordance with the ratio of the value of supply.

(C) The common input tax amount of a slaughterhouse who operates both main and tax exemption (in the first instance, tax exemption, and consignment livestock) cannot be classified into actual attribution depending on the number of slaughters. Therefore, the common input tax amount should be calculated in proportion to the ratio of the value of supply.

Enforcement Decree of the former Value-Added Tax Act (amended by Presidential Decree No. 22043, Feb. 18, 2010)

Article 61

2015du47751 Revocation of revocation of request for rectification

AA Industry Corporation

BB Director of the Tax Office

Gwangju High Court ( Jeonju) Decision 2015Nu221 Decided July 6, 2015

October 29, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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