유류 부정반출에 대한 환급받은 교통세 징수대상자는 유류의 반출자임[국승]
Incheon District Court 2008Guu4033 (Law No. 23, 2009)
Cho High Court Decision 2007J3826 (Law No. 8630, 2008)
Persons subject to traffic tax refunded due to illegal removal of oil shall be the shipper of the oil.
(1) The Plaintiff was paid traffic tax, etc. even though the Plaintiff did not meet the requirements for traffic tax, etc. refund because the instant oil was illegally distributed to an overseas navigation vessel prior to being supplied to an overseas navigation vessel. The Plaintiff was the Plaintiff until the Plaintiff satisfies the requirements for refund due to the oil normally supplied to an overseas navigation vessel.
Article 17 of the Traffic Tax Act
209Nu25455 Revocation of traffic tax imposition disposition, etc.
XX Energy Corporation
the director of the tax office of Western
Incheon District Court Decision 2008Guhap4033 Decided July 23, 2009
November 30, 2011
January 18, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant's imposition of traffic tax of 547,426,570 won on June 1, 2007 and education tax of 45,589,50 won on June 15, 2007, the imposition of value-added tax of 86,605,810 won on June 15, 2007, the imposition of value-added tax of 86,605,81,000 won on June 22, 2007, the imposition of value-added tax of 8,691,00 won on June 22, 2007, and the imposition of traffic tax of 3,03,137,160 won, education tax of 259,414,730 won, value-added tax of 252,631,260 won shall be revoked
1. cite the judgment of the first instance;
The reasons why this Court is used for this case are as the reasons for the judgment of the court of first instance. The reasons shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
2. Conclusion
The appeal is dismissed.