The case that this case constitutes "alternative oil similar to gasoline which is subject to the special consumption tax"

In a case where the “new-frequency” of this case, which is mainly composed of the main ingredients of the main body, such as the main body, kiren, and Toluene extracted from crude oil, is unable to use it as independent fuel due to the low 29.5 degrees east, it is not possible to use it as independent fuel. However, if it is added to gasoline, etc. at approximately 25 to 30 percent, and thus, in an internal combustion agency is less emissions of the oxygen, and it is more likely to increase the odometer and reduce fuel consumption by increasing the rooftop and then it is a substitute oil similar to gasoline as provided in Category 1 of Table 14 of the Enforcement Decree of the Special Consumption Tax Act.

Class 4-1 of attached Table 1 of the Enforcement Decree of the Special Consumption Tax Act

Supreme Court Decision 83Nu660 Delivered on March 27, 1984

Plaintiff

The director of the Southern Incheon District Office

Seoul High Court Decision 84Gu356 delivered on March 15, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal.

According to the records of the court below, the main ingredients of the above "New Fuel 1" manufactured by the plaintiff were 35% of the above-mentioned base raw material of the non-party 1, 30% of the Tolol, 5% of the Isophon, and 15% of the nuclear fuel of the above-mentioned raw material of the non-party 2, and the above-mentioned main ingredients were extracted from crude oil or coal, but the above-mentioned main ingredients were purchased from non-party 1 and non-party 2's raw material of the above-mentioned 9's raw material of the non-party 3's raw material of the non-party 4's raw material so that they were purchased from non-party 1 and non-party 2's raw material of the above-mentioned 1's raw material of the non-party 2's raw material of the non-party 1's sulphe-2's raw material of the non-party 1's sulphe.

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

Justices Lee Chang-chul (Presiding Justice)