[과세부과처분취소][집18(1)행,110]
If the customs duty is reduced or exempted in accordance with Article 28 (1) 10 of the Customs Act, a legitimate requirement shall be met at the time of import declaration.
shall submit an application for tax exemption.
If the customs duties are to be reduced or exempted in accordance with Article 28 (1) 10 of the Customs Act, an application for tax exemption meeting lawful requirements shall be filed at the time of import declaration.
Article 23 of the Enforcement Decree of the Customs Act, Article 28 (1) 10 of the Customs Act
Supreme Court Decision 67Nu123 Decided February 20, 1968
Korea Agrochemicals Corporation
Head of Busan Customs Office
Daegu High Court Decision 69Gu49 delivered on January 14, 1970
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The Plaintiff’s attorney’s grounds of appeal are examined.
In reviewing the original judgment, the original pesticide product is designated in accordance with Article 28 (1) 10 of the Customs Act.
Article 23 of the Enforcement Decree of the Customs Act provides that when a declaration on import of the goods was filed on June 12, 1969, the Plaintiff was unable to submit an application for tax exemption under Article 23 of the Enforcement Decree of the Customs Act, and determined that the imposition of customs duties under this case shall not be erroneous unless an application for tax exemption was filed at the time of filing the declaration on import of the goods.
A person who intends to have customs duties reduced or exempted pursuant to Article 23 of the Customs Act and Article 28 (1) 10 of the Customs Act provides that he shall submit to the head of a customs office an application stating the name, size, quantity, use, method of use, place of use, and type of business at the time of filing an import declaration of the relevant goods. According to the above Presidential Decree, with respect to pharmaceutical products and solvents, the import declaration was filed or made after January 1, 1969, and each case is approved by the Minister of Agriculture and Forestry upon recommendation of tax exemption by each case. Since the implementation of the above Presidential Decree, he shall submit an application for tax exemption, which meets the requirements prescribed in Article 23 of the Enforcement Decree of the Customs Act and the above Presidential Decree, at the time of filing an import declaration, and the above provision on the time of filing an application for tax exemption shall be interpreted as a mandatory provision, not a mere decoration provision, and it shall be justified in the misapprehension of the Presidential Decree after the first import declaration was made (see Supreme Court Decision 67Nu123, Feb. 20, 1968).
Therefore, it is so decided as per Disposition by the assent of all participating Justices.
[Judgment of the Supreme Court (Presiding Judge) Nabri-dong and Dobri-Jaking Hanwon