Gwangju High Court ( Jeju) 2012Nu463 ( November 28, 2012)

Appellate Decision 201Da1249 (Law No. 19, 2011)

(ps) Livestock heating systems are not subject to zero-rate tax rate.

The livestock machinery and materials installed in a livestock shed for the purpose of raising pigs can not be considered as agricultural heating apparatus, and the livestock heating apparatus is not subject to zero tax rate.

2013Du1584 Revocation of Disposition of Imposing Value-Added Tax

AA Energy Corporation

Head of Jeju Tax Office

Gwangju High Court ( Jeju) Decision 2012Nu463 Decided November 28, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 11429 of the Civil Procedure Act, Article 8 of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Final Appeal Procedure, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final