[물품세부과처분취소][집17(2)행,058]
No finished product in the light of the general society or in the light of trade norms can be considered as a chemical substance in the tax law.
In general, finished products in light of social norms and trade norms can not be regarded as chemicals for commercialization (all members judgment).
Article 1 of the Goods Tax Act, Article 1(3)5 of the Enforcement Decree of the Goods Tax Act (Presidential Decree No. 2036)
Co., Ltd.
head of Sung Dong Tax Office
Seoul High Court Decision 67Gu46 delivered on August 20, 1968
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
We examine the grounds for appeal by the defendant's attorney.
Article 1 (1) of the Goods-Related Act provides that the tax items of chemical substances shall be determined by the Presidential Decree, and pursuant to Article 1 (3) 5 of the Enforcement Decree of the same Act (Presidential Decree No. 2036), the term “fire-processed drugs” means drugs as provided for in the attached Table 2: Provided, That this shall not apply to those for the manufacture of medicine, raw materials for fertilizers and fertilizers, raw materials for manufacture of agricultural chemicals, alklass and academic research; and the attached Table 2 provides that part of the goods stipulated in Chapters 28, 29, 32, 34 through 39 of the Customs Tariff Rates shall be deemed as chemical substances and non-processed products, and that the non-processed products of this case fall under the category 3 of the same raw materials and non-processed products, and that the non-processed products of this case shall be non-permanent, non-permanent, non-permanent, and non-permanent, non-permanent, non-permanent, non-permanent, and non-permanent, non-permanent, non-permanent, and non-commercial products.
Therefore, the appeal is dismissed, and the costs of the lawsuit are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices of the Supreme Court (Presiding Judge) Dok-dong (Presiding Judge) Dok Kim-dong, Kim Jong-dong, Kim Jong-dong, Kim Jong-sung, Kim Jong-won, Kim Jong-won, Lee Ho-won, Lee Ho-song, Lee Ho