담배소비세 등 부과처분 취소 청구의 소
1. Tobacco consumption tax amounting to KRW 616,642,00 for the Plaintiff on September 15, 2014 and the local education tax amounting to KRW 389,846,250 for the Plaintiff.
1. Details of the disposition;
A. The Plaintiff supplied tax-free tobacco for the purpose of sale to ocean-going crew members and passengers of international passenger ships from the KNN Co., Ltd. (hereinafter “KN”), who is a tobacco manufacturer, and sold it to ocean-going crew members, etc., and exported 740,000 locks (hereinafter “instant tobacco”) out of the tobacco supplied from KNN for the purpose of sale to passengers of international passenger ships, from July 21, 2009 to September 4, 2009.
B. On September 15, 2014, the Defendant imposed upon the Plaintiff the imposition of KRW 241,657,00 for tobacco consumption tax on the export portion of July 2009 and KRW 153,461,480 for local education tax, ② tobacco consumption tax of KRW 249,90,00 for the export portion of August 2009 and KRW 157,887,910 for local education tax, ③ tobacco consumption tax of KRW 124,95,00 for the export portion of September 209 and KRW 78,496,860 for local education tax, respectively.
(hereinafter “instant disposition”). C.
On November 24, 2014, the Defendant dissatisfied with the instant disposition and filed a tax appeal with the Tax Tribunal on September 25, 2014. However, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s request on November 23, 2015.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 15 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2, and 4 through 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The summary of the Plaintiff’s assertion 1) The KN, a manufacturer of the instant tobacco, actively authorized the Plaintiff to export the instant tobacco, and the Plaintiff provided the instant tobacco to the Plaintiff with the knowledge that the Plaintiff would use the instant tobacco for export purposes. Ultimately, as KN decided on the disposition of the instant tobacco, the taxpayer of tobacco consumption tax due to the disposition other than the purpose of use of the instant tobacco is KN. As such, the instant disposition was made against the Plaintiff, who is not the taxpayer, and is unlawful. 2)