Seoul High Court 2010Nu16167 ( November 11, 2010)

Seocho 208west 2523 (Law No. 96.30)

(In the event of the supply of financial services incidental to the main taxable business, the relevant input tax amount shall be exempted.

(The main point of view) If a financial service is provided as incidental to the main taxable business, an input tax amount related to the expenses paid to provide it shall be deemed a tax-free input tax amount, and if a loan is used as operating funds, an input tax amount related thereto shall be calculated by considering the amount of common input tax.

2010Du27578 Revocation of Disposition of Imposition of Value-Added Tax

xadi Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu16167 Decided November 11, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,