Whether an internal combustion engine additives which are mixed with gasoline can not be used as fuel independently, but used as a kind of smoke can be seen as "carbon and substitute oil similar thereto."

In a case where the product of "new-frequency" is made mainly from the cryp, cl, scene, scene, etc. extracted from crude oil or coal, and it is made by adding it to gasoline, etc. and thereby making an operation to reduce the consumption of gasoline as increased in addition due to the increase in quantity of gasoline due to the addition of the product in question, the product is made by mixing it with gasoline and thereby play a role of alternative oil similar to gasoline, so if the cryp, etc., which is its main ingredient, is extracted from crude oil, it constitutes "carbon and alternative oil similar thereto" as provided in Chapter 4-2 of Table 1 of the Enforcement Decree of the Special Consumption Tax Act.

Article 1 of the Special Consumption Tax Act, Article 1 of its Enforcement Decree

Plaintiff

The director of the Southern Incheon District Office

Seoul High Court Decision 82Gu1071 delivered on November 1, 1983

The judgment below is reversed, and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. According to the reasoning of the judgment below, the court below held that the main ingredients of "new-frequency" manufactured by the plaintiff consisting of 35 percent of main ingredients of main ingredients of Meathro, 15 percent Calene, 30 percent Pluene, 5 percent Pluene, and 15 percent Hexic acid, among the major ingredients, extraction from crude oil or coal, etc., on the other hand, such main ingredients are extracted from the above main ingredients, such as Meaths, mercurys, and sluene, and so on as to prevent melting by burning the above main ingredients, and the above alphene and sluene, etc. are used as a mixture of various chemical ingredients of the above, and the above alphe and sluene are used as independent fuel for which the above main ingredients cannot be seen as being less than 30 percent of carbon emissions and less than 5 percent of the above main ingredients are used as independent fuel for which it can not be seen as being used as independent fuel and less than 30 percent of the above independent gasoline."

2. However, as determined by the court below, if the main ingredient of the product “new-frequency”, which the Plaintiff manufactured, is the main ingredient of the main ingredient such as cryp, cryren, and fluor, extracted from crude oil or coal, and is added about about 25 to 30 percent in gasoline, etc., and thereby makes an operation to reduce gasoline consumption as increased as added by the Plaintiff due to the Plaintiff’s own burning and extinguishment of the product, then the above “new-frequency” plays a role of alternative oil similar to gasoline by mixing it with gasoline even if it cannot be used as fuel, so if the main ingredient of the product is extracted from crude oil, the above “new-frequency” is used as fuel for gasoline and alternative petroleum products (petroleum products or alternative petroleum products) and alternative petroleum products similar thereto under Chapter 14-2 of the Enforcement Decree of the Special Consumption Tax Act.

Therefore, the court below should have deliberated whether the main ingredient of the plaintiff was extracted from crude oil, and judged whether the above "New-LL" constitutes "carbon and substitute oil similar thereto" under Article 1 of the Enforcement Decree of the Special Consumption Tax Act. The decision of the court below that did not reach this point shall be deemed to have committed an incomplete hearing or an unlawful error in the reasoning due to the misapprehension of legal principles as to substitute oil. Therefore, the argument that points this out is reasonable.

3. Therefore, the lower judgment is reversed, and the case is remanded to the Seoul High Court, which is the lower court, and it is so decided as per Disposition by the assent of all participating judges.

Justices Jeong Tae-tae (Presiding Justice)