(b) Whether education tax paid as an additional tax on liquor tax shall be refunded at the time of import of alcoholic beverages if alcoholic beverages manufactured from foreign finished products are imported for domestic purposes and re-exported as they are due to the circumstances (negative)

B. According to Article 14 (3) of the former Education Tax Act (amended by Act No. 4279 of Dec. 31, 190), Article 27-2 (3) and Article 28 (1) 1 of the Liquor Tax Act, and Article 32 (1) 1 of the Enforcement Decree of the same Act, only the amount paid as education tax imposed on liquor for raw material use shall be refunded in cases where domestically manufactured alcoholic beverages are shipped out of Korea to a foreign country and the price is settled in foreign currency or goods. Thus, in cases where a foreign finished product is imported for domestic use and re-exported it as is, the amount of education tax imposed on liquor for raw material use shall not be refunded.

The costs of appeal are assessed against the plaintiff.

(1) Article 51(1) of the Framework Act on National Taxes provides that when a taxpayer has overpaid or erroneously paid national taxes, additional dues, or expenses for disposition on default, or there is a tax refund to be refunded under the tax-related Acts, such overpaid or erroneously paid amount, overpaid or refundable amount shall be refunded immediately. Of these, the tax refund system that is to be refunded under the tax-related Acts is deemed to be fair in the structure of each tax-related Act in order to contribute to a balanced industrial development, or in a case where it is deemed appropriate to refund national taxes in consideration of policy consideration for contributing to a balanced industrial development, it is specifically acknowledged upon a tax-related request, and thus, it is only possible to refund a tax if there is a provision in the relevant Act, and the principal tax shall not be deemed to have been refunded, even if there are no grounds

(2) According to the provisions of the Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export, when the alcoholic beverages are offered for export, the liquor tax paid at the time of import on the raw materials for export of the goods (export goods or the raw materials required to manufacture and process them) shall be refunded. Since there is no provision regarding the refund of education tax, which is the additional tax of the above liquor tax, there is no provision regarding the refund of the above liquor tax, the refund of education tax under the above Act cannot be recognized, and the education tax shall not be refunded so long as the liquor tax is refunded on the ground that the education tax is imposed in addition to the liquor tax, in light of the above legal principles. Therefore,

(3) Article 14(3) of the former Education Tax Act (amended by Act No. 4279 of Dec. 31, 190) provides that the provisions of Article 27-2 of the Liquor Tax Act shall apply mutatis mutandis to a refund of education tax imposed on the pertinent tax in the case of refunding the liquor tax. In full view of the provisions of Articles 27-2(3) and 28(1)1 of the Liquor Tax Act and Article 32(1)1 of the Enforcement Decree of the Liquor Tax Act based on delegation thereof, only the amount paid as education tax imposed on the liquor tax on the relevant raw material alcoholic beverages shall be subject to refund only when the liquor manufactured in Korea is shipped out to a foreign country and is settled in foreign currency or goods.

However, since the plaintiff imported foreign finished products for domestic purposes and re-exported them as they are, the amount of education tax of this case paid as the additional tax at the time of import of the above alcoholic beverages shall not be refundable. The judgment below is just and there is no error in the misapprehension of legal principles as to the refund of education tax as otherwise alleged in the plaintiff's theory.

In addition, the tax base of education tax cannot be considered to be extinguished by the refund of liquor tax. The arguments are without merit.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.