[과오물품세반환][집20(1)민,056]
The meaning of mining materials under Article 1 (1) 2-3 of the former Goods Tax Act and the validity of Class 2-3 of Table 1-2 of the Enforcement Decree of the same Act.
Although the term "mining materials" in Article 2 (1) 2-2-3 of the former Goods Tax Act (Presidential Decree No. 3328) cannot be deemed to be a motion picture, it shall be deemed to fall under the category of "mining materials taken or displayed" in the attached Tables 1, 2-2-3 of the Enforcement Decree of the same Act (Presidential Decree No. 3328), it shall be invalid beyond the provisions of the mother law.
Article 2 (1) of the former Goods Tax Act and attached Table of the Enforcement Decree of the former Goods Tax Act
Plaintiff
Korea
Seoul High Court Decision 71Na1507 delivered on October 15, 1971, Seoul High Court Decision 71Na1507 delivered on October 15, 197
The appeal shall be dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
With respect to the import declaration of this case, the original judgment is merely an interpretation of the former Goods Tax Act (No. 1967-A, No. 1967, Nov. 29, 1969) which was in force at the time of the instant case, and Article 1(1)3 (No. 1, No. 2, No. 3328, Dec. 30, 1967) of the Enforcement Decree of the same Act (No. 1, No. 2, No. 2, No. 3328, Nov. 30, 1967) which provides that the Defendant shall be deemed to have imposed the import declaration of this case, and the Defendant shall be deemed to have imposed the import declaration of this case on the luminous material of this case, and it shall not be deemed to have any error in the Enforcement Decree of the same Act, such as the interpretation of the original judgment by deeming the import declaration of this case to have been invalid by deeming it to have been an invalid interpretation of the term or substance of this case as an invalid usage.
Therefore, the appeal is dismissed. The appeal is assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices of the Supreme Court (Presiding Judge) Kim Young-chul Kim Young-ho (Presiding Judge)