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TITLE Supreme Court Decision 98Da47184 delivered on February 25, 2000 [full Text]
Summary
Whether the television broadcast receiving fee collected by the Korea Broadcasting System is a compensation for the broadcasting service it provides (negative); The object for the exemption from the taxation of value-added tax (i.e., general broadcasting service provided by revenue from receiving fees) and the object for the taxation of value-added tax (i.e., commercial broadcasting provided by revenue from advertisement fees) among the broadcasted programs of the Korea Broadcasting System
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