[행정처분취소청구사건][고집1971특,408]
The meaning of the selling price under Article 2 (1) 1 of the Goods Tax Act and Article 3 (1) 1 of the Enforcement Decree thereof.
When the goods of the same standard are sold at the same manufacturing place, the sale price shall not be the same, and it shall be different according to the quantity of the transaction according to the quantity of the transaction, the small quantity transaction, and the wholesale transaction retail transaction in the transaction method. In the case of a large quantity in ordinary quantity, it shall be traded by wholesale and retail in the case of a small quantity, and in the case of a small quantity, it shall be traded by the retail method. Therefore, there are more than two trade prices, and the price of the goods taken out shall be the tax basis.
Article 2 of the Goods Tax Act, Article 3 of the Enforcement Decree of the Goods Tax Act
Supreme Court Decision 72Nu106 Decided December 26, 1972 (Supreme Court Decision 10341; Supreme Court Decision 263Nu35 Decided December 26, 197; Decision No. 2(1)1914)
Korean Fertilizer Industry Corporation
Head of Ulsan District Tax Office and one other
The head of Ulsan District Tax Office imposed on the Plaintiff on June 16, 1970 by the Defendant, the head of Ulsan District Tax Office’s imposition of KRW 3,602,890 shall be revoked.
Defendant countries pay to the Plaintiff the amount of KRW 3,602,890 and the amount at the rate of five percent per annum from July 16, 1970 to the full payment.
Litigation costs shall be borne by the defendants.
The same shall apply to the order.
The plaintiff has established 10 tons of wholesale market and 10% of the selling price for 30 tons of the above 70-1 wholesale market for 40 percent of the above 70-1 wholesale market price for 20 percent of the above 1970-1 wholesale market price for 30 percent of the above 1970-2 wholesale market price for 30 percent of the above 40-1 wholesale market price for 20 percent of the above 7-1 wholesale market price for 30 percent of the above 40-1 wholesale market price for 30 percent of the above 1970-1 wholesale market price for 40 percent of the above 7-1 wholesale market price for 30 percent of the above 7-1 wholesale market price for 40 percent of the above 7-1 wholesale market price for 30 percent of the above 7-1 wholesale market price for 30 percent of the above goods market price for 30 percent of the above 7-1 wholesale market price for the same 20-1 wholesale market price.
Thus, the above taxation by the head of Ulsan District Tax Office imposed on the plaintiff does not escape from revocation due to unlawful grounds. The defendant country is obligated to pay 3,602,890 won paid by the plaintiff in accordance with the above taxation and damages for delay in civil law by the rate of 5% per annum from July 16, 1970 to the date of full payment. It is so decided as per Disposition by the plaintiff's principal claim and the costs of the lawsuit are assessed against the losing party.
Judges Lee Jae-ho (Presiding Judge)