[물품세등부과처분취소][공1980.6.15.(634),12817]
(a) The tax base of goods tax on goods taken out of a manufacturing place or sold at a sales outlet;
(b) The tax base of the special consumption tax on goods manufactured and taken out by a person liable to pay the special consumption tax;
(a) The tax base of goods taxes on goods taken out of the manufacturing place or sold at the selling place shall be the amount calculated by deducting the customs duties on the goods in question from the amount equivalent to the price where the manufacturer or seller takes out or sells to all buyers freely in accordance with the usual trading volume and the usual trading method;
(b) The tax base of special consumption tax on goods manufactured and taken out by a person liable to pay special consumption tax shall be the amount obtained by deducting the special consumption tax and value added tax on the relevant goods from the amount actually taken out by the manufacturer;
Article 2 of the Goods Tax Act, Article 8 of the Special Consumption Tax Act
Cra Drivers Industrial Co., Ltd., Counsel for the plaintiff-appellant
Litigation Performers et al. and four others
Seoul High Court Decision 78Gu619 delivered on September 19, 1979
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigation performer, etc. (if the supplemental appellate brief was not timely filed, to the extent it supplements the grounds of appeal) are examined.
(1) According to Article 2 (1), (2), Article 8 (2) of the former Act or Article 8 of the Special Consumption Tax Act, the tax base of the above tax on the goods purchased or sold at the manufacturing place shall be the amount calculated on the basis of the above Article 10-2 of the former Enforcement Decree, and the tax base of the special consumption tax shall not include the taxes, the special consumption tax and the value of the goods purchased or sold at the 10-sale place. According to Article 5 (1) 1 of the former Enforcement Decree, the above tax base shall not be calculated on the 10-sale price of the goods if the manufacturer or seller purchases or sells the goods at the 0-sale price of the goods, and the remaining tax base shall not be calculated on the 10-sale price of the goods at the 0-sale place or the 10-sale price of the special consumption tax, and the remaining tax base shall not be calculated on the 10-sale place or the 10-sale price of the goods.
(2) According to Article 4 (1) of the Enforcement Decree of the Act on Special Cases Concerning Taxation, the lower court determined that the Plaintiff’s tax credit amount for the goods which were derived from a bonded area shall be deducted from the customs office pursuant to Article 3 (2) of the same Act within the scope of the amount of domestic consumption tax on the goods manufactured and processed, and that the Plaintiff would not be required to obtain the tax credit amount for the goods which were manufactured and processed by deducting the amount of the above tax credit amount from the date of issuance of a new tax credit amount to the Defendant on the grounds that it would be difficult for the Plaintiff to obtain the tax credit amount from the date of issuance of a new certificate of the tax credit amount for the goods which would have been rejected by deducting the amount equivalent to the above tax credit amount from the date of issuance of a new certificate of tax credit amount for the goods which would have not yet been issued by the Defendant under Article 3 (3) of the former Enforcement Decree of the Act on Special Cases Concerning Taxation (amended by Ordinance of the Ministry of Finance and Economy No. 1267 of July 1, 19).
Therefore, all of the arguments are dismissed without any justifiable reason. The costs of the appeal are assessed against the losing defendant. It is so decided as per Disposition by the assent of all participating judges.
Justices Kim Yoon-Jeng (Presiding Justice)