Whether export goods which have not been approved for carrying out without paying the tax can be subject to exemption from special consumption tax under Article 14(1)6 of the Special Consumption Tax Act (negative)

Even if exported goods are taken out by a local letter of credit to an exporter or importer, such goods shall not be subject to the exemption of special consumption tax under Article 14 (1) 6 of the Enforcement Decree of the Special Consumption Tax Act unless the approval for taking out without payment of special consumption tax is obtained.

Article 14(1)6 of the Special Consumption Tax Act, Article 19(4) of the Enforcement Rule of the same Act

[Defendant-Appellant] Plaintiff 1 and 2 others

Head of Eastern Tax Office

Daegu High Court Decision 87Gu196 delivered on June 15, 1988

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

1. Even if the exported goods are taken out by a local letter of credit to an exporter or importer, the goods that did not obtain the approval for taking out without paying the special consumption tax under Article 19(4) of the Enforcement Decree of the Special Consumption Tax Act shall not be subject to the special consumption tax exemption under Article 14(1)6 of the Special Consumption Tax Act. Since the provisions of Article 14(2) and (4) of the Special Consumption Tax Act concerning the goods subject to the exemption from the special consumption tax under Article 14(1) of the same Act are the provisions concerning the goods subject to the exemption from the special consumption tax under Article 14(1) of the same Act, the provisions of Article 14(2) and (4) of the same Act shall not be applicable to the goods of this case at the time of the original purchase unless the goods are subject to the exemption from the

The court below held that the defendant's disposition of this case, which was imposed and notified by the time limit of the special consumption tax and defense tax, is unlawful as it violates the principle of good faith, just on the ground that the plaintiff's assertion that the disposition of this case, which was imposed and notified by the time limit of defense, is unlawful while the plaintiff asserted against the disposition of imposition of the above additional tax, is against the principle of good faith, although the plaintiff reported the zero tax rate of the value-added tax for the period of shipping the goods at the time of manufacturing the goods at the time of the original sale, and the defendant did not mention any special consumption tax and defense tax once in relation to the return of the special consumption tax. Thus, the court below did not err in the misapprehension of

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Song Man-man (Presiding Justice)

The name and seal impossible to be affixed as a leaptable business trip;