[행정처분취소청구사건][고집1983(형사특별편),411]
Whether food, etc. imported for employees of Canada Atomic Energy Corporation and their families in Korea is exempt from taxation for the construction of the monthly 1st of nuclear power plants (negative)
Article 2.02(C) of the Loan Agreement for the Construction of Nuclear Power Plants No. 1 (Public Notice of Economic Planning Board No. 104) provides that a foreigner or foreign corporation involved in the construction of the period of No. 1) shall be exempted from all taxes, etc. on the foreigner or foreign corporation related to the construction of the said nuclear power plant, not from all taxes, etc., for the purpose of exempting them from all taxes, etc., on the part of the foreigner or foreign corporation, not for the purpose of a loan agreement for the construction of the said period of No. 1 (Public Notice of Economic Planning Board No. 104).
Loan Agreements (Public Notice No. 104 of Economic Planning Board No. 104) 2.02 (c) for the construction of the first period of nuclear power plants
Canada Atomic Energy Corporation
Head of Busan Customs Office
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
The Defendant’s imposition of KRW 13,137,923, respectively, of the general account customs duties additionally imposed on the Plaintiff on August 28, 1980 with No. 345, the amount of KRW 50,38,344, and the amount of KRW 13,137,923, each of which was issued by the Defendant under No. 3466, respectively, shall be revoked.
Litigation costs shall be borne by the defendant.
In full view of the whole purport of the pleadings as to Gap evidence Nos. 1 through 4-2, Gap evidence Nos. 5, Eul evidence Nos. 6, Gap evidence Nos. 8 and 9, Eul evidence Nos. 1, 2, and Eul evidence Nos. 5, for which no dispute arises in the establishment of each of these evidence Nos. 1 through 4, Eul evidence Nos. 1, 2, and Eul evidence No. 5, the defendant shall import them to the plaintiff on Oct. 15, 1979, and import of Category No. 130-10-89-462 for the plaintiff's employees and their families, No. 1, 030-10-89-119, respectively, and reported No. 158 of the Customs Duties Act to the plaintiff on Mar. 20, 1980, the defendant shall, upon the application of the above simplified tariff exemption provision No. 2, 030-10-119, respectively, the Korea Government of Canadian and the Korea Customs Service.
As the above imported goods, etc. were imported by the Plaintiff as exclusive food for the construction of the nuclear power plant 1st period, the Plaintiff’s legal representative is interpreted as exempt goods pursuant to Article 2.02(c) of the Loan Agreement. Meanwhile, pursuant to Article 43-14(1) of the Customs Act, the treaties are prior to the application of the above loan agreement and the Customs Act. Thus, this case’s taxation disposition against the Plaintiff is alleged to be against the above loan agreement and the Customs Act. In full view of the purport of the above evidence No. 5, the Plaintiff’s legal representative is a foreign corporation established under the Canadian Act, and it is not clear that the above imported goods were manufactured for the construction of the nuclear power plant 1st period and its family members, and thus, the Plaintiff’s legal representative is exempt from the above construction agreement or any other construction agreement of the Republic of Korea with the Plaintiff’s legal representative for the construction of the above 2nd period, and it is not against the purpose of the above construction agreement or new construction agreement of the Republic of Korea’s legal representative.
Therefore, the above taxation by the defendant is legitimate, and the plaintiff's claim for revocation is dismissed as without merit, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.
Judges Lee Lee-soo (Presiding Judge) (Presiding Justice)