Whether the facilities owned by the Agricultural Cooperative or the Agricultural Cooperative Federation are subject to charges for causing traffic congestion.

The issue of inconsistency with each other shall be determined reasonably by comprehensively examining the legislative purpose, provisions, scope of application, etc. of each Act. In light of the legislative purpose of Article 8 of the Agricultural Cooperatives Act and the contents and form of each subparagraph of Article 9-6 (1) of the former Enforcement Decree of the Urban Traffic Improvement Promotion Act (amended by Presidential Decree No. 13906 of Jun. 9, 193), unless there are special provisions on priority in application of Article 8 of the Urban Traffic Improvement Promotion Act and the Enforcement Decree of the same Act excluding the application of Article 8 of the Agricultural Cooperatives Act, in the case of facilities owned by agricultural cooperatives or the National Agricultural Cooperative Federation, such facilities do not fall under facilities subject to the imposition of charges for causing traffic congestion as a matter of course, and it shall not be interpreted that the charges for causing traffic congestion cannot be imposed as a kind of charges for agricultural cooperatives or the National Agricultural Cooperative Federation under Article 8 of the Agricultural Cooperatives Act.

Article 21 of the Urban Traffic Improvement Promotion Act, Articles 9-5 and 9-6 (1) of the former Enforcement Decree of the Urban Traffic Improvement Promotion Act (amended by Presidential Decree No. 13906, Jun. 9, 1993); Article 8 of the Agricultural Cooperatives Act

Attorney Lee National Agricultural Cooperative Federation

The head of Yeongdeungpo-gu Seoul Metropolitan Government

Seoul High Court Decision 93Gu26542 delivered on January 25, 1994

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by Defendant Litigation Performers are examined.

1. Article 8 of the Agricultural Cooperatives Act provides that the duties and property of agricultural cooperatives (hereinafter referred to as "agricultural cooperatives") and the National Agricultural Cooperative Federation (hereinafter referred to as the "Federation") shall be exempted from taxes and taxes and taxes of the State or local governments: Provided, That the foregoing shall not apply to customs duties and customs duties, and Article 21 (1) of the Urban Traffic Improvement Promotion Act provides that the head of a Si, etc. may impose and collect charges for causing traffic congestion (hereinafter referred to as "charges") from the owner of an establishment or the operator of a business which causes traffic congestion in an urban traffic improvement district. Paragraph (2) of the same Article provides that matters necessary for the size, standards for imposition, and method of collection of charges shall be prescribed by Presidential Decree, and Article 9-5 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 13906, Jun. 9, 193; hereinafter the same shall apply) provides that the scope of facilities subject to imposition of charges shall be determined by Presidential Decree, and Article 9-6 (1) 1 through 111 of the Enforcement Decree of the above.

2. Whether the laws conflict with each other or not shall be determined reasonably by comprehensively examining the legislative purpose, provisions, scope of application, etc. of each Act. In full view of the legislative intent of Article 8 of the Agricultural Cooperatives Act, the contents and the regulatory form of the facilities specified as the object of non-taxation of charges under each subparagraph of Article 9-6(1) of the Enforcement Decree of the Urban Traffic Improvement Promotion Act, unless there are special provisions on the priority order of application of the Act excluding the application of Article 8 of the Agricultural Cooperatives Act under the Urban Traffic Improvement Promotion Act and its Enforcement Decree, the facilities owned by the Agricultural Cooperatives or the National Federation are not subject to the imposition of charges as a matter of course under each subparagraph of Article 9-6(1) of the Enforcement Decree of the Agricultural Cooperatives Act, and it shall not be interpreted that the facilities are not subject to the imposition of charges as a matter of course,

In this regard, the court below is just in holding that the Defendant’s disposition of imposing charges in this case against the Plaintiff was unlawful, and the judgment below did not err in the misapprehension of legal principles as to the theory of lawsuit. There is no reason to discuss

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

Justices Shin Sung-sung (Presiding Justice)