A taxpayer of bonded transportation license tax;

A person who has obtained a license for bonded transportation under his/her own name is merely in the internal relationship with the owner of goods, and the nominal owner who has obtained the license is liable to pay taxes even if he/she carries by proxy

Article 161 of the Local Tax Act

[Defendant-Appellee] Plaintiff 1 et al.

Attorney Lee Jae-ho, et al., Counsel for the defendant

Seoul High Court Decision 79Gu238 delivered on October 30, 1979

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

According to Articles 137, 156 and 157 of the Customs Act (amended by Act No. 1976-22, Dec. 22, 1976) to be applied to this case, a licensed customs broker is entitled to obtain a license for bonded transportation under Article 128 of the Local Tax Act, and Article 16 and Article 161 of the Local Tax Act provide that a licensed customs broker shall pay the license tax for each type of license, because the licensed customs broker is entrusted to provide customs clearance services and to provide consultation on filing an objection and other matters (excluding litigation) under this Act by proxy.

According to the facts established by the judgment of the court below, the plaintiff as a licensed customs broker within the jurisdiction of Incheon Customs Office from January 1, 1977 to September 19 of the same year was entrusted with a total of 387 customs clearance procedures by the National Agricultural Cooperative Federation, etc. to the Incheon Customs Office, and all of the plaintiff was granted a license by reporting the bonded transportation to the Incheon Customs Office in the name of the plaintiff. Therefore, the payment obligor of the license tax shall be deemed to have no theoretical room for the plaintiff's license. Accordingly, the decision of the court below that

The theory of small bonded transportation refers to the purport that the Plaintiff is not obligated to pay the license tax as the Plaintiff is an agent of the owner of the goods. However, if the Plaintiff obtained a license for bonded transportation under the name of the owner of the goods, this is merely an internal relation with the owner of the goods, and the nominal owner of the license is not the owner of the goods. Therefore, the theory of small bonded transportation cannot be adopted as to whether the owner of the goods is the owner of the goods

Therefore, the appeal shall be dismissed and the costs of the appeal shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Yong-chul (Presiding Justice)