Main Issues

Whether the original sugar constitutes sugar provided for in subparagraph 4 of attached Table 2 of the Enforcement Decree of the previous Goods Tax Act

Summary of Judgment

The original sugar does not belong to the sugar provided for in subparagraph 4 of the attached Table 2 of the Enforcement Decree (Presidential Decree No. 900 of May 13, 54), provided that it does not belong to the sugar.

[Reference Provisions]

Table 2 attached Table 4 of the Enforcement Decree of the former Goods Tax Act

Plaintiff-Appellee

Scenic Industrial Co., Ltd.

Defendant-Appellant

Head of the Military Manpower Administration

Judgment of the lower court

Gwangju High Court Decision 60Do11 delivered on August 2, 1961

Text

The appeal is dismissed.

Reasons

The Defendant’s grounds of appeal are as follows: (a) the original substance of the attached Table 2-4 of the Enforcement Decree of the above-mentioned Act belongs to sugar; (b) whether the original substance falls under the above-mentioned item of taxation should be determined depending on whether the original substance belongs to sugar in general principles; (c) but (d) whether the specific item of taxation falls under the category of items stipulated in the above-mentioned item of tax law should be interpreted as taxable articles as well as whether the specific item of taxation is included in the articles under the general principles of tax law and the reasonable interpretation of the tax law, which is the fundamental concept of the tax law, is consistent with the principle of fair taxation; (d) if the original substance is not listed in the above-mentioned item of tax law, and (e) if the original substance falls under the category 2-4 of the attached Table 2 of the Enforcement Decree of the above-mentioned Act, it can be said that the original substance of the above-mentioned item of taxation can not be seen as falling under the category 4 tax imposed on the articles subject to taxation.