[물품세부과처분취소][집15(3)행,046]
A remote area recognized as a high-quality pen prescribed in the Goods Tax Act;
Doespo remote areas are classified into high-class pen 12(a) of attached Table 1 of this Decree (Presidential Decree No. 2036 of Jan. 19, 65).
Article 1 (1) 2-2 of the Enforcement Decree of the Goods Tax Act (closed) Article 2 of the Enforcement Rule of the Goods Tax Act
Korea Overseas Industrial Corporation
Head of Yeongdeungpo Tax Office
Seoul High Court Decision 67Gu51 delivered on September 7, 1967
The original judgment is reversed, and the case is remanded to the Seoul High Court.
Judgment on the grounds of appeal by Defendant’s Attorney
According to the judgment of the court below, paper chemical treatment is made into plant raw materials. All kinds of articles used as high-class 12(a) in Class 2(a) of the attached Table 1 of the Enforcement Decree of the Goods Tax Act are processed into paper chemical medicine or metal, etc., and paper is the mother body, which is an essential material of the paper. Therefore, it is not possible to manufacture paper after deducting paper. The paper paper is not able to be able to be tweld with dust and swelth and swelth (this paper is not manufactured by the plaintiff) and subsequent pits (the paper is not attached to the paper) after being added to high-class 2(a) of the attached Table 1 of the Enforcement Decree of the Goods Tax Act. Since it is added to high-class 2(a) and then, it constitutes a swelthy and swelthy in a remote wall area where it is attached to the above swelthy and swelthy in light of the nature of the paper.
However, it is clear that the taxable goods as provided in Article 1 of the Goods Tax Act are not necessarily an opportunity to be classified by the main component in accordance with the ratio of the raw materials for manufacturing the goods. Since the customs duties are national living goods and are imposed on the goods which are subject to transactions, it should be interpreted in light of the transaction norms in accordance with the form, use, nature, etc. of the goods. Even if the remote area manufactured by the plaintiff is not the main component in the materials, it shall be treated as a high-class remote area in light of the transaction norms in light of its purpose, form, nature, etc., if it is the same, it shall be considered as a high-class remote area which is subject to taxation in light of the transaction norms. Accordingly, even according to the testimony of the witness, even if it is based on the contents of the testimony of the non-party 1 and the non-party 2, this case is also used as a food of furniture, such as the electrical stand, etc., but its main purpose is being used as a remote area. Thus, it is not sufficient to discuss that it does not constitute a high-class remote area in accordance with the original judgment.
It is so decided as per Disposition by the assent of all participating judges.
Justices of the Supreme Court Dog-gu (Presiding Judge) Dog-Jak and Mag-gu Mag-gu