According to Article 28 (1) 10 and Presidential Decree 3698 of the Act, materials and facility supplies imported for the construction of a foreign house recommended by the Minister of Construction and Transportation for the purpose of tax exemption shall be exempted from customs duties, so the purpose of the above Act and subordinate statutes is that a foreigner's house means a building used as a foreigner's residence. The materials and facility supplies imported for the construction of a foreign house refer to materials necessary for the construction of a foreigner's house and the goods imported for the construction of a building that are generally required to be kept in the building as a house corresponding to the house. Thus, the facilities other than the facilities, which can be conceptualized as their own facilities or part, are necessary for the residents of the house for the use of the house or for the residents of the house, even if they belong to the residential space of the residents of the house in question in light of modern culture, they can not be said to constitute a house that can be reduced or exempted under the Customs Act.

2. According to the original judgment, as water supply facilities for this house, the pump rooms and their housing complexes are guarded by water storage tanks, and the water level rooms for controlling access to this house, and the billiard rooms, table rooms, music rooms, bowling rooms, and observation rooms for foreigners living in this house, and stores that sell their daily necessities, and warehouses, pharmacies, laundrys, Buddhist houses, and removal stations, etc. are indispensable for the residents living in all facilities, and the concept of modern cultural and residential construction includes facilities necessary for the formation of health and sanitation facilities and residential environment, such as protecting health and preventing diseases, and the defendant's disposition imposing customs duties and special duties on each of the above facilities and supplies was erroneous except for the part on imported facilities and supplies without recommendation of tax exemption.

3. However, even though the concept of cultural and housing construction includes facilities necessary for the formation of public health and sanitation facilities and environment, such as the protection of health and the prevention of diseases, if such facilities cannot be conceptualized as the facilities themselves or their part, as shown in the above facilities are displayed, such facilities cannot be subject to customs reduction or exemption pursuant to the Presidential Decree of Article 28 (1) 10 of the Customs Act. Thus, even if the facilities are needed for the use of this house and the foreigners living in this house need to use them for their health and hygiene and need to form their living environment, their reasons can not be subject to the above customs reduction or exemption, the original judgment is that the above facilities and equipment for these facilities are not subject to the above customs reduction or exemption pursuant to the provisions of Article 18 (1) 10 of the Customs Act and the Presidential Decree of the Civil Procedure Act, and the judgment below is reversed and remanded to the Seoul High Court by the assent of all participating Justices under Article 406 (1) of the Civil Procedure Act.

Justices Hong Man-hee (Presiding Justice)