[관세등부과처분취소][공2001.3.15.(126),562]
[1] In a case where a state agency or a local government imports goods donated from a domestic corporation, other than a foreign country, for official use, whether such goods are eligible for duty exemption (affirmative)
[2] In a case where goods purchased from a foreign country for compensation and arrived in our country are donated to the State, a local government, etc. before import, and the donee, a donee, a local government, etc. is exempted from value-added tax (negative)
[1] For the purpose of Article 2 (1) of the Customs Act, the term "import" means the taking of goods arriving in our country from a foreign country or goods on which an export declaration is accepted, into our country (in cases of goods passing through a bonded area, taking advantage of the bonded area), and Article 30 (1) of the same Act provides that goods donated to the State or a local government for official use may be exempted from customs duties if goods are imported for official use. Thus, if goods entered our country from a foreign country are donated to the State or a local government prior to their import of goods to be used for official use and were donated to the State or a local government and then the donee is the donee, regardless of whether such goods are donated from a foreign country, it constitutes the subject of exemption from customs duties as provided in Article 30
[2] Article 12(2)5 of the Value-Added Tax Act provides that any import of goods donated by a foreign country to the State, a local government, or a local government association shall be exempted from value-added tax. Thus, goods purchased at a cost from a foreign country and arriving in our country shall not be subject to value-added tax exemption even if the State, a local government, etc., which was donated to the State, a local
[1] Articles 2(1) and 30 subparag. 1 of the Customs Act / [2] Article 12(2)5 of the Value-Added Tax Act
[Judgment of the court below]
Head of Yong-gu Customs Office
Busan High Court Decision 97Gu13092 delivered on May 13, 1998
Each appeal is dismissed. The costs of appeal are assessed against each appellant.
1. As to the defendant's ground of appeal
For the purpose of Article 2(1) of the Customs Act, the term "import" means the taking of goods which a foreign country arrives in the Republic of Korea from a foreign country or goods on which an export declaration is accepted into the Republic of Korea (in cases of goods passing through a bonded area, taking away from a bonded area). Article 30 subparag. 1 of the Customs Act provides that goods donated to the State or a local government for official use may be exempted from customs duties if goods have been imported for official use. Thus, when goods entered the Republic of Korea from a foreign country are donated to the State or a local government prior to their import of goods for official use to the State or a local government and are a donee, regardless of whether such goods have been donated from a foreign country, they are subject to exemption from customs duties under Article 30 subparag. 1
In the same purport, the court below is just in holding that the goods of this case purchased from Switzerland Construction Industry Co., Ltd and arriving in our country were donated to the Plaintiff, a local government, and then imported in the Plaintiff’s name before import, and thus constitutes a duty exemption under Article 30 subparag. 1 of the same Act, and there is no error of law such as misunderstanding of legal principles, violation of evidence law, and incomplete hearing,
We cannot accept the Defendant’s argument in the grounds of appeal.
2. As to the Plaintiff’s appeal
A. The dismissed part of the lawsuit
Although the Plaintiff appealed to the part of the lower court’s rejection of the lawsuit, the lower court did not err by misapprehending the legal doctrine on the grounds that the Plaintiff did not state any grounds of appeal as to this part of the appellate brief submitted by the Plaintiff and the petition of appeal, and even ex officio, the Plaintiff did not seek revocation of
B. As to the ground of appeal
Article 12(2)5 of the Value-Added Tax Act provides that the value-added tax shall be exempted on the import of goods donated by a foreign country to the State, a local government, or a local government association. Thus, the goods purchased from a foreign country for compensation and arriving in our country shall not be subject to value-added tax exemption even if the State, a local government, etc., which was donated to the State,
In the same purport, the court below is just in holding that the non-party East Asian Construction Industry Co., Ltd. purchased the goods at Switzerland for compensation and donated the goods to the plaintiff, a local government, and imported in the name of the plaintiff before importing them, and does not constitute an exemption from the value-added tax under Article 12 (2) 5 of the same Act, and there is no error in the misapprehension of legal principles as
The plaintiff's ground of appeal is rejected.
3. Therefore, each appeal by the plaintiff and the defendant is dismissed, and all costs of appeal are assessed against each appellant. It is so decided as per Disposition by the assent of all Justices who reviewed the appeal.
Justices Shin Shin-chul (Presiding Justice)