The provision of "goods taken out from a manufacturing place with the approval of the government" in Article 10 (1) of the former Goods Tax Act prior to the amendment shall include the cases of returning raw materials brought in to a manufacturing place without neglecting them according to circumstances and returning them to the place of entry.

The provision of "goods taken out from the manufacturing place with the approval of the government" is reasonable to include the cases where the raw materials taken out are not taken out in order to eliminate according to the circumstances and are returned to the place of the first entry.

Article 10(1) of the Goods Tax Act prior to Opening

Korean Monoba

Korea

Seoul High Court Decision 70Na432 delivered on September 10, 1970

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

The grounds of appeal by the defendant litigant are examined.

The court below held as follows. In other words, Article 10 (1) of the former Act on Goods provides that in the case of this case, where the Korea-Japan Textiles Industrial Co., Ltd. fails to fulfill the conditions attached by the Government when taking out the Kasibane tower which is a raw material to the Plaintiff Company, goods tax shall be imposed on the Korea-Japan Textiles Industrial Co., Ltd., and in the case of returning the raw material brought in to the Plaintiff for the purpose of hiring as in this case, it would be impossible for the Plaintiff to impose goods tax on the Plaintiff Company. However, among the provisions of Article 10 (1) of the above Act, the provision that "goods brought in from the manufacturing place with the approval of the Government are goods taken out from the manufacturing place with the approval of the Government", among the provisions of Article 10 (1) of the above Act, it is reasonable to reverse the judgment of the court below that the above provision includes cases where the raw material taken in the manufacturing place on behalf of the Government, and that the above raw material is included in the first entrance. Accordingly, the defendant's disposition imposed on the Plaintiff shall be reversed and remanded to this case.

The presiding judge of the Supreme Court (Presiding Judge)