[특별소비세부과처분취소][공1987.5.1.(799),663]
Whether the air conditioning equipment for computer use constitutes taxable goods under the Special Consumption Tax Act and the Enforcement Decree thereof or the related goods
Compurlary temperature, which is a constituent part of air conditioners, is equipped with air conditioners, air conditioners, and air conditioners in order to function as air conditioners. However, automatic air conditioners and air conditioners have also been equipped with automatic air conditioners and air conditioners, so it is not easy to regard them as air conditioners or related products provided for in the Special Consumption Tax Act and the Enforcement Decree thereof, since they are things whose nature differs substantially from air conditioners in terms of their use, function, and price level.
Article 1(2)2 of the Special Consumption Tax Act; Article 3 subparag. 6 of the Enforcement Decree of the Special Consumption Tax Act
Attorney Gyeong-won Industrial Co., Ltd., Counsel for the plaintiff-appellant
Deputy Director of the Tax Office
Seoul High Court Decision 85Gu1209 Decided March 31, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below comprehensively adopted the evidence of this case. It provides that the air condition of this case for the smooth operation and maintenance of high density small air equipment installed in the Furta, and provided that the air condition of this case can be determined by the regulations of this case with an indoor temperature of 5 percent cm within the computer room and an indoor temperature of 5 percent high level, and provided that the air condition of this case can be determined by the regulations of this case with an automatic air condition of 24 hours per day by removing dust, etc., and it is hard to see that the air condition of this case can be determined by the regulations of this case with an automatic air condition of 24 hours per day, and that the air condition of this case can be determined by the regulations of this case with an automatic air condition of 1 minute, and that the air condition of this case can be determined by the regulations of this case with an automatic air condition of 24 hours per day by controlling the air condition of this case, and that the air condition of this case can be determined by the automatic air condition of this case.
The above judgment of the court below is just and there is no error in the misapprehension of legal principles as to the determination of taxable goods, such as theory of lawsuit, nor in the incomplete hearing.
As pointed out in the theory that the aviation temperature of this case combines taxable goods and non-taxable goods with each other, the court below held that the characteristics and main purposes of the aviation temperature of this case are different from those of the air-conditioning season of this case. Thus, the court below did not determine whether the taxable goods are taxable goods by high cost of the taxable and non-taxable parts, and thus, it cannot be deemed unlawful. The argument is groundless.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Yoon Il-young (Presiding Justice)