Seoul High Court 2012Nu12770 (2013.08.30)

The early 2011 middle 1443

In order to establish non-taxable practices, individual consumption tax must indicate objective facts and intention not to impose taxes.

In order to establish the non-taxation practice of individual consumption tax, there should be an objective fact that has not been taxed over a considerable period of time, and there should be an expression of intention that tax authorities are not taxed.

2013du20950 Revocation of disposition imposing special consumption tax, etc.

Section AA

Head of Namyang District Tax Office

Seoul High Court Decision 2012Nu12770 Decided August 30, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, 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 for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided