[특별소비세등부과처분취소][공2002.7.15.(158),1580]
[1] The meaning of "electric, electric, gas, and liquid fuel-using organizations (limited to household type)" under Article 1 (2) 2 Item 6 of the former Special Consumption Tax Act, and the criteria for determining whether it constitutes taxable goods of special consumption tax
[2] Whether a radio exhaustor using storage batteries constitutes an electric and electric heat use organization under Article 1(2)2 Item 6 of the former Special Consumption Tax Act (affirmative)
[1] Item 2 Item 6 of Article 1 (2) of the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 3, 1999) lists "electric, electric, heat, gas, and liquid fuel-using appliances (limited to household type)" as taxable goods of special consumption tax, and Article 1 (5) of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199) delegated by Article 1 (5) of the same Act provides that "the former Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199) Item 6 (a) (iv) of Item 6 of Article 2 [Attachment 1] of the former Enforcement Decree of the Special Consumption Tax Act (amended by Act No. 6032 of Dec. 2, 199) provides that "the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 2, 1999)" as one of the above organizations shall be deemed as follows.
[2] 충전용 어댑터를 콘센트에 꽂아 전기를 공급하여 본체에 내장된 축전지를 충전한 다음 사용하는 무선 진공청소기는 전기에너지를 이용하는 기구로서 구 특별소비세법(1999. 12. 3. 법률 제6032호로 개정되기 전의 것) 제1조 제2항 제2종 제6호 및 구 특별소비세법시행령(1999. 12. 3. 대통령령 제16607호로 개정되기 전의 것) 제1조 [별표 1] 제2종 제6호 (가)목 (4) 규정에서 말하는 전기·전열 이용기구의 하나인 진공소제기에 해당한다.
[1] Class 2 subparagraph 6 of Article 1 (2) and Article 1 (5) and (7) of the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 3, 1999); Article 1 [Attachment 1] Subparagraph 6 (a) and (4) of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199); Article 1 [Attachment 1] Subparagraph 6 (a) and (4) of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199); Article 1 [Attachment 1] Subparagraph 6 (b) and (5) of Article 1 (2) of the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 3, 199); Article 1 [Attachment 2 subparagraph 6 (a) and (7) of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 1607 of Dec. 3, 199)]
[1] Supreme Court Decision 87Nu268 delivered on July 7, 1987 (Gong1987, 1347) Supreme Court Decision 94Nu6574 delivered on April 21, 1995 (Gong1995Sang, 1994) Supreme Court Decision 2000Du3382 delivered on September 22, 200 (Gong200Ha, 2243)
Vietnamex Co., Ltd. (Attorney Kim Young-soo, Counsel for the defendant-appellant)
the director of the tax office of Western
Seoul High Court Decision 2001Nu1620 delivered on July 5, 2001
The judgment below is reversed and the case is remanded to Seoul High Court.
We examine the grounds of appeal.
1. According to the reasoning of the judgment below, the court below determined that the plaintiff's production and sale of the radio-powered cleaning machine installed in the storage cell inside the device from September 1997 (hereinafter "the cleaning machine of this case"), and that the cleaning machine of this case constitutes "electric power, heat, gas, and liquid fuel using" under Article 1 (2) 2 subparagraph 6 of the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 3, 1999; hereinafter "former Act"), and that the above disposition of this case was unlawful on the ground that the cleaning machine of this case constitutes "electric power station, heat, gas, and liquid fuel using" under Article 1 (2) 2 subparagraph 6 of the former Special Consumption Tax Act (amended by Act No. 6032 of Dec. 3, 1999; 225,623,616 won and education tax, 67,687,083 won and the above disposition of this case was omitted from value-added tax base, and thus, it cannot be deemed as unlawful.
2. Class 2 Item 6 of Article 1 (2) of the former Act lists "electric, electric, gas, and liquid fuel-using appliances (limited to household type)" as taxable goods, and Article 1 (5) of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199; hereinafter referred to as the "former Enforcement Decree") which is delegated by Article 1 (5) of the same Act provides that "the provisions of Item 6 (a) (iv) of Item 2 of Article 1 [Attachment 1] of the former Enforcement Decree of the Special Consumption Tax Act (amended by Presidential Decree No. 16607 of Dec. 3, 199; hereinafter referred to as the "former Enforcement Decree") as one of the electric and electric power-using organizations (including those for automobiles, but excluding those of which the fixed consumption power exceeds 2 kilowatts." Under the provisions of the former Act, it is reasonable to view that not only the general electricity power plant but also the general electricity-using goods in light of social norms.
기록에 따르면 이 사건 청소기는 220볼트(V)의 충전용 어댑터를 콘센트에 꽂아 전기를 공급하여 본체에 내장된 축전지를 충전한 다음 사용하는 무선 진공청소기인 사실을 알 수 있는바, 이 사건 청소기의 형태나 용도, 특성 등이 이러하다면 이는 전기에너지를 이용하는 기구로서 관계 법령에서 말하는 전기·전열 이용기구의 하나인 진공소제기에 해당한다고 봄이 상당하다.
Nevertheless, the judgment of the court below that the cleaning machine of this case does not constitute "electric ......." under different views, it is erroneous in the misapprehension of legal principles as to the interpretation of related Acts and subordinate statutes on the taxable goods of special consumption tax, thereby affecting the conclusion of the judgment. The ground of appeal pointing this out has merit.
3. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Seo-sung (Presiding Justice)