The effectiveness of the provisions of Article 1 (1) 2-2-3 of the former Goods Tax Act (Act No. 1967) and the extension of taxable objects under the Enforcement Decree of the same Act and the validity of detailed disposition and disposition of goods under the provisions of the Enforcement Decree of the same Act that are invalid.

The term "mining materials of class 2 and 3 of Article 1(1) of the former Goods Tax Act (Act No. 1967) refers to materials that have not yet been abandoned and do not have luminous effects, such as the term, concept, and general transactional norms, such as paintings or scopic pictures, and the same type of a motion picture which has already been scopic effects due to diculical effects, shall not be deemed to fall under the category of "luminous materials" under the above Act even though it cannot be deemed to fall under the category of "luminous materials" in subparagraph 1, 2, 3 of the attached Table 1, and 2 of the Enforcement Decree of the same Act, although the same is not applicable to a motion picture which has already been scopic effects due to scopic effects, it shall be invalid, and the goods tax already collected shall be returned as unjust profits.

[Defendant-Appellant] Korea National Assembly of Arts Co., Ltd.

Representative of the Republic of Korea Act of the Republic of Korea and the Minister of Justice's order, literature acquisition, and Kim Jong-national;

Seoul High Court Decision 74Na642 delivered on January 23, 1975

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

1. In its reasoning, the lower court determined that “The Defendant’s taxation on the Plaintiff on the basis of the foregoing provision shall not be deemed to constitute a motion picture, the shooting materials of class 2 and class 3 of Article 1(1) of the former Goods Tax Act (Presidential Decree No. 3328) at the time of the assessment of the customs duties on the goods, which is a motion picture, the film screen of which the shooting or phenomenon has been completed, shall not be deemed to fall under class 2 and class 3 of attached Table 1(Presidential Decree No. 3328) of the Enforcement Decree of the same Act.”

2. In light of the language, concept, and general transaction norms of Article 1 (1) 2-2-3 of the former Goods Tax Act, the term "mining materials" refers to materials that have not been abandoned and do not have luminous effects, such as paintings or scopic forests, and the film screen which has already been minated and caused luminous effects, cannot be interpreted as falling under the same category 2-3 of attached Table 1 of the Enforcement Decree of the above Act, although it cannot be interpreted that the same type of photo taken or displayed as "luminous materials" in subparagraph 2-3 of attached Table 1 of the above Enforcement Decree of the above Act constitutes "luminous materials", it cannot be deemed as null and void because it goes beyond the provisions of the mother Act, and the imposition of the goods tax on imported film under the above Enforcement Decree of the above Enforcement Decree cannot be deemed as falling under the "luminous materials" of the above Act, and thus, the decision of the court below that the disposition of taxation on the goods cannot be deemed as null and void if it is not justified (see Supreme Court Decision 70Nu63614, 178, 19707.

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

Justices Kang Jeong-hee (Presiding Justice)