Article 60 of the Enforcement Decree of the Extraordinary Project Act

2. Litigation costs shall be borne by the plaintiff.

A. From around October6, 2002, the Plaintiff manufactured and sold pseudo petroleum products with approximately 10% of alcohol such as methyl alcohol, approximately 30% of luene, and approximately 60% of non-directional satisfaction compounds (uses) under the name of automobile fuel additives. B. The Defendant: (a) stated 00 as pseudo petroleum products prescribed in Article 30 of the former Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 18473, Jul. 20, 2004; hereinafter the same shall apply); (b) stated pseudo petroleum products with no traffic tax amount of KRW 17973, May 01, 200; hereinafter the same shall apply); (c) stated 100 as pseudo petroleum products with no traffic tax amount of KRW 17973, 308, 197, 207, 3081, 207, 307, 197, 2014 and 17.7

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

(1) 000 is in conformity with the manufacturing standards of additives as stipulated in the Clean Air Conservation Act, and has been sold as an actual additives, so it is not subject to traffic tax on fuel.

(2) pseudo petroleum products stipulated in Article 30 of the Enforcement Decree of the Petroleum Business Act shall be construed as only a fake gasoline manufactured for the purpose of using it as fuel. 000 was manufactured for the purpose of using it as fuel additives, and not only meet the quality standards of gasoline under the Petroleum Business Act but also is sold with the permission of the government. Thus, it does not constitute pseudo petroleum products as stipulated in the taxation basis provision of this case.

(3) If it is interpreted that pseudo petroleum products prescribed in Article 26 of the Petroleum Business Act and Article 30 of the Enforcement Decree of the same Act include products such as 000, which are merely fuel additives, the above provision is unconstitutional against the principle of clarity of taxation requirements, and thus the pertinent disposition is also null and void.

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

"(1) On 200.23. 200, the plaintiff requested the National Institute of Environmental Research to conduct a fuel additives test with a maximum of 40% for gasoline 0%. On 13. 2001, the National Institute of Environmental Research notified the plaintiff that it is appropriate to conduct an inspection of exhaust gases and an inspection of harmful substances, and ordered the plaintiff not to add 00 to the above addition rate. However, it is urgent for consumers to have no compulsory or effective means to comply with the above ratio (Article 2. 12 of the Clean Air Conservation Act). However, since it was 0% of the total quantity of automobile fuel to improve the performance of automobiles or reduce the emissions of automobiles, it was found that there was no specific provision on the quantity of gasoline 10% of the Enforcement Rule, which is less than the above 0% of the total quantity of gasoline 20% of the total quantity of gasoline in the case of an automobile after the disposal of this case.

(3) A gas station or agency, etc. which entered into a sales agency contract with the Plaintiff, used a fixed alcoholic beverage with a 000 fixed alcoholic beverage, in a storage tank directly oiling with a motor vehicle, or sold it in a container, such as 10 liters, 18 liters, etc.

(4) The manufacturing cost of 000 higher than gasoline, unlike gasoline dealers, did not pay traffic tax or dues, and thus, the sales price was lower than gasoline. In addition, when it became widely known that 000 functions as automobile fuel without mixing it with gasoline, it functions as automobile fuel by itself as an automobile fuel to the general public, a large number of general car drivers, who are recognized as having a function similar to gasoline, used it as gasoline, were mixed with gasoline or used as fuel instead of gasoline.

[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2-2, Gap evidence 4, the purport of the whole pleadings

D. Determination

(1) Article 2 subparag. 12 of the Clean Air Conservation Act provides that " ing g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g. g g g g g g g g g g g g g g g g. g g g g g g g g g g g g.). g g g g g g g g g g g g g g g.

(2) Article 2(1)1 of the former Enforcement Decree of the Traffic Tax Act provides that 630 won per liters shall be imposed on petroleum products similar thereto. Article 3 subparag. 1(b) of the former Enforcement Decree of the Traffic Tax Act provides that "alternative petroleum products similar to gasoline under Article 2 subparag. 1 of the Enforcement Decree of the Traffic Tax Act" shall be classified as similar fuel products under Article 30 of the former Enforcement Decree of the same Act with the aim of securing financial resources for expansion of roads and urban railroads. It does not appear that pseudo petroleum products under Article 3 of the former Enforcement Decree of the Traffic Tax Act are limited to the application of Article 26 of the former Petroleum Business Act, because the former Enforcement Decree of the same Act provides that 60% of the quality of petroleum products shall be limited to gasoline and similar alternative petroleum products under Article 30 of the former Enforcement Decree of the Petroleum Business Act, and that the former Enforcement Decree of the same Act provides that 60% of the former Enforcement Decree of the same Act shall be excluded from the supply and demand of alternative petroleum products under Article 200 of the former Enforcement Decree of the Petroleum Business Act.

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Related Acts and subordinate statutes

Traffic Tax Act

The purpose of this Act is to secure financial resources required to expand trafficrelated facilities, such as roads and urban railroads, etc.

Article 2 (Taxable Object and Tax Rate) (1) The goods subject to traffic tax (hereinafter referred to as “taxable goods”) and the tax rate shall be as follows:

1. Gasoline and substitute oil similar thereto: 630 won per liter;

(4) The determination of taxable goods shall, regardless of their titles, be based on the form, use, nature and other important characteristics of the relevant goods.

(6) Matters necessary to determine taxable goods, other than paragraphs (4) and (5), shall be prescribed by Presidential Decree.

Enforcement Decree of the Traffic Tax Act (amended by Presidential Decree No. 17973 of Oct. 1, 2003)

Article 3 (Items of Taxable Goods) The taxable goods as prescribed in Article 2 (2) of the Act shall be as follows:

1 Gasoline and substitute oil similar thereto

(a) Gasoline;

(b) Substitute oil similar to gasoline (referring to that falling under pseudo petroleum products under Article 30 of the Enforcement Decree of the Petroleum Business Act); and

Petroleum Business Act (amended by Act No. 7209 of 22 of 2004)

Article 20 (Prohibition of Manufacturing, etc. Similar Petroleum Products) Anyone shall be prohibited from manufacturing or selling any petroleum products by mixing them with other petroleum products or petrochemicals (including mixing them with petroleum products, the kinds or grades of which are different from those of petroleum products) or any products prescribed by Presidential Decree that are manufactured by mixing petroleum chemical products with other petrochemicals (hereinafter referred to as "pseudo petroleum products"), or storing, transporting or keeping such products with the knowledge that such products are pseudo petroleum products for sale.

Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 18473 of July 20, 2004)

The term “pseudo petroleum products” under the provisions of Article 20 of the Act means similar petroleum products under the provisions of subparagraph 1 of Article 2 of the Automobile Management Act, regardless of their names, such as combustion, additives or others, and machinery and vehicles (limited to those using gasoline or light oil as fuel) under the provisions of each subparagraph of Article 2 of the Enforcement Decree of the same Act, which may be used as fuel for pseudo petroleum products: Provided, That the energy falling under each of the following subparagraphs shall not be considered as

1. Alternative energy under Article 2 of the Act on the Promotion of the Development, Use and Diffusion of Alternative Energy;

2. Other energy which the Minister of Commerce, Industry and Energy deems necessary to expand the use and distribution of energy to enhance the efficiency of energy utilization.

Education Tax Act

Article 3 (Persons Liable to Pay Tax) Persons falling under any of the following subparagraphs shall be liable to pay education tax pursuant to the provisions of this Act:

3. Taxpayers of traffic tax under the provisions of the Traffic Tax Act;

Article 5 (Tax Base and Tax Rate) (1) The amount of education tax shall be calculated by multiplying the tax base listed in each of the following subparagraphs by the pertinent tax rate: Provided, That in the case of subparagraph 1, the education tax amount for the revenue accruing in relation to currency sale transactions with redemption options (hereinafter referred to as “spact transactions”) with the Bank of Korea shall not exceed the balance amount of the revenue accruing in relation to the swap transactions after deducting all costs and expenses therefor as prescribed by the Presidential Decree.

3. 15/100 of the traffic tax amount to be paid under the provisions of the Traffic Tax Act; and