개별소비세부과처분등취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the following determination as to the plaintiffs’ assertion, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Additional determination
A. The Defendants asserted that they applied for the registration of business with respect to “the night and musicians” stores with the same content as each of the instant businesses, and expressed the public view that these stores are not subject to the individual consumption tax, and issued the business registration certificate indicating the type of the store as “food/other drinking places,” etc. on the premise of this view.
The Plaintiffs: (a) deemed the Defendants’ statement of opinion justifiable and trusted; and (b) did not pay individual consumption tax on each of the instant workplaces; and (c) the Defendants were subject to each of the instant dispositions contrary to such statement of opinion, which was unlawful in violation of the principle of trust and good faith (the principle of
또한 피고들이 2012년경부터 2015년경까지 상당한 기간 동안 이 사건 각 사업장을 비롯한 동일 내용의 영업을 하는 매장들에 대하여 개별소비세를 과세하지 아니하여 비과세관행이 성립하였는데, 피고들은 종전의 비과세관행을 시정하여 향후 개별소비세를 과세하겠다는 의사를 표시하지도 아니한 채 이 사건 각 처분을 하였으므로, 이는 비과세관행에 의한 소급과세금지 원칙을 규정한 국세기본법 제18조 제3항 ◆ 국세기본법 제18조(세법 해석의 기준 및 소급과세의 금지) ③ 세법의 해석이나 국세행정의 관행이 일반적으로 납세자에게 받아들여진 후에는 그 해석이나 관행에 의한 행위 또는 계산은 정당한 것으로 보며, 새로운 해석이나 관행에 의하여 소급하여 과세되지 아니한다.
in violation of this section.