Seoul High Court (Chuncheon)-2016-Nu310 ( October 10, 2016)

Examination- Other-2014-0038 (Law No. 16, 2015.06)

(C) The cost of packing and sales of alcoholic beverages shall be included in the tax base for liquor tax.

The tax base for alcoholic beverages (the main point) is that the tax base for alcoholic beverages is included in the liquor tax base as the price at the time of shipment in the case of shipment from a manufactory, and the amount equivalent to the liquor tax amount for such alcoholic beverages is not included in the container cost and packing expenses, because the container cost and packing expenses are included.

Article 21 of the Liquor Tax Act

2016Du56752 Revocation of Disposition of Disposition of Notice of Correction of Liquor Tax, etc.

AAAA agricultural partnership

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2016Nu310 Decided October 10, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as