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(영문) 대법원 2016. 06. 09. 선고 2016두34554 판결
(심리불속행)재화의 수입에 대한 부가가치세 부과권한자[국승]
Title
(C) A person authorized to impose value-added tax on the importation of goods;
Summary
(b)The import of goods is authorized by the head of the competent tax office, not by the customs office but by the customs office in the same manner as customs duties are collected.
Related statutes
Article 21 of the Value-Added Tax Act
Cases
2016Du34554 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
Sulphs Co., Ltd
Defendant-Appellee
Head of the Pakistan Tax Office
Judgment of the lower court
January 20, 2016
Imposition of Judgment
June 9, 2016