[관세·특관세·물품세부과처분취소][공1980.7.15.(636),12885]
The meaning of "collection" under Article 23 of the Customs Act
The term "collection" in Article 23 of the Customs Act means only the collection procedure of consultation.
Article 23 of the Customs Act
Supreme Court Decision 74Nu25 delivered on May 28, 1974
Attorney Kim Jong-soo, Counsel for the defendant-appellant
Head of Busan Customs Office
Daegu High Court Decision 76Gu75 delivered on January 30, 1979
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by Defendant Litigation Performers are examined.
The judgment of the court below is just in light of the facts without dispute and legitimate evidence that the non-party 2 was liable for duty payment, and the non-party 1 and the non-party 2 were not liable for duty payment on the non-party 1 and the non-party 2 were not liable for duty payment on the non-party 1 and the non-party 2 were not liable for duty payment on the non-party 1 and the non-party 2 were exempted from duty payment on the non-party 1 and the non-party 1 were exempted from duty payment on the non-party 1 and the non-party 2's non-party 2's non-party 1 and the non-party 2's non-party 2's non-party 2's non-party 1 and the defendant's non-party 5's non-party 2's non-party 2's non-party 1 and the non-party 3's non-party 1 and the non-party 5's non-party 1 and the non-party 2's non-party 1 were subject to tax collection on the non-party 17.
The paper is without merit.
Therefore, this appeal is without merit. 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 Jin- Port (Presiding Justice)