Daegu High Court 2009Nu882 (Law No. 19, 2010)

Daegu District Court 2008Guhap3182 (Law No. 29, 2009)

Whether the exemption from value-added tax for the forest tending project and the tax base for subsidies from the National Treasury are included;

The performance of forest tending projects under a contract for forest projects concluded with a local government shall be subject to value-added tax, and the amount shall not be excluded from the value-added tax base for the provision of services solely on the ground that the construction cost is paid out of the funds prepared with

The contents of the decision shall be the same as attached.

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes 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 as per Disposition