[물품세부과처분취소][집19(2)행,013]
It is not a chemical change in other substances, but only a form of synthetic resin itself, which is a raw material, CHIP, can not be called 's balance' in Article 1(1)(3)(4) of the Act on Goods before the amendment.
NaB chips (CHIP) are not generated by chemical changes in other substances, but merely converted only into the form of synthetic resin itself, which is a raw material, and can not be said to be the "salon" in Article 1(1)3 Item 2 Item 4 of the former Goods Tax Act.
Class 3 No. 4 of Article 1(1)3 of the Goods Tax Act, Class 3 No. 4 of the Enforcement Decree of the Goods Tax Act
Plaintiff
Head of Daegu Eastern Tax Office
Daegu High Court Decision 70Gu52 delivered on April 21, 1971
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
Based on the facts found by the court below, the goods imposed by the defendant in this case are ballon chips (CHIP) that are used as raw materials to manufacture each of the kinds (brushes, brushes, and various kinds of lines) by the plaintiff using ballon ballon ballon ballon ballon ballon chips (CHIP) with different ballon ballon ballon ballon ballon ballon chips from the manufacturing process without any chemical change.
Therefore, although the above Nachips are synthetic resin, they are not generated by chemical changes on other materials, they are merely replaced by the form of synthetic resin itself, which is a raw material.
In light of the records, the court below's examination of evidence conducted as a premise to acknowledge the above facts is legitimate and it cannot be said that there is a tension with the rules of evidence as there are many arguments attacked. Thus, the above goods can not be viewed as a misunderstanding of the rules of evidence as referred to in Item 3 Item 4 of Article 1 (1) meter of the revised article tax law. The above Nabol chip is a Nabol chip as provided in Item 4 Item 4 (a) of Table 3 of the Enforcement Decree of the same Act, as it is provided in Item 4 of Article 3 Item 4 of the same Act, it cannot be said that two or more same or more different kinds of items are combined, added, and combined with synthetic resin, which is a high molecular compound created by chemical action, but it cannot be said that the above judgment below is just, and it is not erroneous and incomplete as to the concept of manufacturer's manufacturing process, incomplete examination of the concept of the Nabol, incomplete opinion on the concept of the manufacturing, or opinion on the goods.
The presiding judge of the Supreme Court (Presiding Judge)