"A ship which cannot be constructed in the Republic of Korea" under the proviso of Article 108 (2) of the Local Tax Act means a ship which has no record of completion in the Republic of Korea.

The meaning of the former Local Tax Act (Act No. 1243, Dec. 29, 62), Article 108 (2) of the former Local Tax Act, means a ship which has no record of completion in the Republic of Korea.

Article 108 of the Local Tax Act

6Nu171 delivered on April 4, 1967

Tae Chang-si Fisheries

Women's Water Market

Gwangju High Court Decision 68Gu18 delivered on May 14, 1969

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds for appeal by the defendant's attorney.

According to the facts established by the court below, the plaintiff is a company engaged in coastal transport business, etc. with the aim of the 4th meeting of the Minister of Finance and Economy, and the plaintiff has been granted permission for import of the oil tanker Nos. 17 1,537 tons from the 17th day of the same year to the Minister of Trade, Industry and Energy, and received the above ship from Sep. 13 of the same year and obtained the provisional certificate of ship's nationality from Dec. 13 of the same year, and at the same time entered into the 23th day of the same month, it is just to interpret that the plaintiff company had the same technology and facilities as the cream tank No. 166 as of Dec. 13, 1967, which had no possibility of constructing the ship of this case, and it cannot be interpreted that there was no possibility of constructing the ship within 16th day of the same year until the date of completion of shipbuilding was completed (see Supreme Court Decision 2016Da171468, Jun. 14, 1967).

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

Judge Do-dong (Presiding Judge) of the Supreme Court