Imposition of License Tax

A license for the excursion ship business shall be deemed to mean a license for the excursion ship business, which takes place through a series of procedures such as permission for use, after filing a report on the business and completing an inspection on each ship used for the business. Therefore, the excursion ship business owner should pay the license tax every year with regard to the license for the excursion ship business regardless of the number of times used as tools of the business.

Articles 160 and 161 of the Local Tax Act

Doz. et al. and five others

Head of Busan Seo-gu and one other

On July 23, 1973, the head of Busan Metropolitan City imposed an occasional amount of KRW 16,800 on Plaintiff Heho-ho and Dong Do 1973 for each of the imposition of an occasional amount of KRW 16,800 on the same day, the imposition of an occasional amount of KRW 21,600 for each of the imposition of an occasional amount of KRW 21,600 for each of the imposition of an occasional amount of KRW 345,60 for Plaintiff Heho-ho on August 7, 1973, and the imposition of an occasional amount of KRW 4,800 for each of the imposition of an occasional amount of KRW 345,60 for each of the imposition of an occasional amount of KRW 429,60 for each of the imposition of an occasional amount of KRW 1973 for Plaintiff Hong-do on the same day, and the imposition of KRW 2,800 for each of these amounts shall be revoked.

Litigation costs shall be borne by the defendants.

The same shall apply to the order.

The fact that the administrative agency imposed the license tax on the plaintiffs from time to time in 1973 of the same amount as the written order from time to time on July 3, 1973 does not conflict between the parties. In full view of the whole purport of the pleading in the contents of Gap evidence Nos. 1 to 6 (written permission for each use), Gap evidence Nos. 6-1 to 5 (written receipts), and the whole purport of the pleading Nos. 1 to 6 (written receipts), the plaintiff Nos. 1, 8, 100, 100, 100, 1973 from the chief of the Busan Western Police Station on February 6, 1973. The plaintiff Nos. 1, 1973, 100, 197, 100, 300, 100, 170, 197, 10, 30, 19, 10, 17, 30, 19, 2, 3, and 10.

However, since the license tax is imposed on the business type under Article 161 of the Local Tax Act, the plaintiffs' legal representative is that 2,400 won should be paid each year as the license tax under the attached Table of Article 164 of the same Act. According to the partial revision of the above Act on March 12, 1973, only 4,800 won should be paid for the plaintiffs Dog-ho and Dog-ho who obtained a license after April 1, 1973. However, the defendants' legal representative asserts that the license tax is imposed on the specific number of excursion ships used by the plaintiffs. According to Article 4 of the Excursion Business Control Act, Article 2 of the Enforcement Decree of the same Act provides that the chief of a police station to permit the use of the excursion ships after completing the prescribed inspection for each excursion ship, regardless of the type of license tax imposed on each excursion ship's own business type, it is legitimate that 16.

Therefore, as a license tax for the portion of 1973, the amount of 2,400 won for the plaintiffs'hoho Lake, leap, leap, e.g., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e. 1973., e., e., e., e., e., e. 1973.g. e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., e., k.

Judges Choi Jong-ro (Presiding Judge)