[행정처분(면허세부과취소)][집11(1)행,081]
Article 161 (3) of the Local Tax Act shall apply to cases where a member of the Council or a Korean Council member of a person who has obtained a Council member's license and a Korean Council member's license from the same institution and
Unless a license is granted several times per year by the same institution, the license tax shall be imposed on each license for the same business facilities or acts.
Article 161(3) of the Local Tax Act
Jeju Roster
The head of Yongsan-gu
Seoul High Court Decision 62Gu260 delivered on December 20, 1962
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The plaintiff's grounds of appeal are examined.
According to the provisions of Article 161 (1) of the Local Tax Act, where a person who has obtained a license for a member of a local council has to pay the license tax every year for each type of license, and where the same business equipment or act is issued to the same institution several times in several times in the same institution, or where two or more institutions grant a license for the same business equipment or act, the license tax shall be imposed only for the first license or the principal license as prescribed by the Ordinance of the Ministry of Finance and Economy. According to the records, it is evident that the plaintiff's license or the license for a member of the local council is granted to the same institution as the Seoul Special Metropolitan City, which is the same institution, and that the license is not granted over several times in the same manner, the license tax shall be paid every year according to the type of license, and there is no room to apply the provisions of Article 161 (3) of the Local Tax Act to the same member of the local council, and regardless of whether it is an identical business facility or not, the court below's conclusion that the plaintiff's request for the same act can be justified and justified.
Therefore, the appeal is dismissed and the costs of the lawsuit are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
The judge of the Supreme Court (Presiding Judge) of the Red Magsan (Presiding Judge) of the Republic of Korea is a Mag-bunbun Mag-man