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| TITLE | 【Syllabus of Latest Opinion】 Supreme Court Decision 2023Du58701 Decided April 12, 2024 【Revocation of Disposition Imposing Value-Added Tax】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 Whether the cases which are zero-tax rated in the value-added tax system and the requirements for the application of the zero tax rate, such as a nonresident, etc. stipulated in Article 33(2)1 of the former Enforcement Decree of the Value-added Tax Act should be strictly interpreted (affirmative) Where disputes arise over the application of the zero tax rate, the burden of proof on the requirements for the application of the zero tax rate (held: a person who alleges the application of the zero tax rate) Requirements for the application of the zero tax rate to a domestic supply of communications services and method of determining whether to correspond to a “nonresident” as referred to in Article 33(2)1 of the former Enforcement Decree of the Value-added Tax Act Whether such legal doctrine is likewise applicable in a case where a person supplied with services is a member or a civilian of the United States Armed Forces in the Republic of Korea according to the Agreement Under Article IV of the Mutual Defense Treaty Between the Republic of Korea and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in the Republic of Korea (affirmative in principle) | |
