[물품세부과처분취소][집21(3)행,007]
The scope of households constituting one Article under the Goods Tax Act;
(1) It is difficult to readily conclude that: (a) the acquisition of a new type of transfer and a new type of special unit (2) the transferor and the coconutor (3) the transferor and the coconutor (3) the transferor and the coconutist, etc. are households with one set of one set as stipulated in the goods tax law.
Article 1(1) of the Goods Tax Act, Article 2 of the Enforcement Decree of the Goods Tax Act
Dongyang Steel Industries Corporation
The Director of the Korean Tax Office
Seoul High Court Decision 72Gu196 delivered on February 21, 1973
The appeal is dismissed. The costs of appeal are assessed against the defendant.
The defendant's grounds of appeal are examined.
According to Article 1 (1) 1-5 of the Goods Tax Act, households with 1-30,00 won or more are listed in taxable goods. According to Article 2 (4) of the Enforcement Decree of the Goods Tax Act, "Article 2" means that two or more households use them together and trade them with "general Article". Thus, such as the head of the defendant's office, a household as a problem in this case such as (1) a new type of acquisition by transfer and a new type of special type of company (2) a new type of company (3) a new type of company (2) a transferor and a coconter (3) a coconsor and a coconsor, etc. (3) a coconsor and coconsor, respectively, constitute "Article" as mentioned above. In general, even if the above households are used together, the above households have a different purpose as a coconsor or a coconsor, and it is difficult for a coconsor or a coconsor to determine the value of each article as a separate use of the article.
Therefore, this appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Byung-ho (Presiding Justice)