1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Details of the disposition

The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

It is as shown in the attached Form of the relevant statutes.

Article 21 (3) of the Liquor Tax Act, "However, the container costs or packing costs prescribed by Presidential Decree shall not be included in the factory price (the ex-factory price that serves as the tax base for the liquor tax)" is a provision specially inserted for the promotion of the traditional liquor industry.

Nevertheless, Article 21(3) of the former Enforcement Decree of the Liquor Tax Act (amended by Presidential Decree No. 2010, Jan. 1, 2011) excludes the ex-factory price only from “the price of a self-product manufactured for the purpose of inserting alcoholic beverages and the package for packing them.” The traditional liquor is a provision that arbitrarily discriminates against “in a case where a person is placed on an active disease” and “in a case where a person is placed on another container such as a glass bottle, etc.

Therefore, the above enforcement decree should be interpreted to exclude the container price and packing cost from the ex-factory price if the container is stored in a glass bottle or any other container.

In addition, the proviso of Article 21 (3) of the Liquor Tax Act stipulates that the expenses not included in the traditional liquor ex-factory price shall be excluded from the ex-factory price even if only one of the container price and packing cost is met, specifying the cost as "container price or packing cost".

However, there is room to interpret Article 21(3)1 of the former Enforcement Decree of the Liquor Tax Act as being included in the ex-factory price by stipulating that the cost that is not included in the ex-factory price is “the price of the self-product manufactured for the purpose of inserting alcoholic beverages and the package for packing them.” Thus, in light of the purpose of the delegated legislation, it may be interpreted as not included in the ex-factory price.