Whether the goods tax on specific goods under the former Goods Tax Act (No. 421, Jan. 1, 1957) may be imposed on and collected from a bonded area from a customs collector who takes over the specific goods.

Goods taxes on specific goods under this Act shall be collected from the seller, even if taken out in a bonded area.

Article 5 (proviso) of the former Goods Tax Act (Act No. 421 of January 1, 1957), Article 4 (2) of the Enforcement Decree of the same Act

Kim Man-sik

Head of Incheon Customs Office

Seoul High Court Decision 62Gu311 delivered on June 13, 1963

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

According to the defendant's grounds of appeal, the plaintiff is a person conducting customs clearance business in Incheon City, and the plaintiff is delegated with customs clearance of the dismissed goods imported by the above company from the non-party 1 corporation on December 24, 1956 and the import declaration was made to the defendant on December 24, 1956, respectively, and the above goods were taken over through customs clearance procedure from January 11 to January 19, 1957 and the above specific goods were paid for the price of the goods under Article 16 of the former Act (including the amended Act pursuant to Articles 265 and 327) for the purpose of the sale of the goods under Article 14 of the former Enforcement Decree of the Act for the purpose of the first sale of the goods under Article 5 of the same Act for the purpose of the first sale of the goods under Article 4 of the same Enforcement Decree (the amended Act by Act No. 4216, Jan. 1, 196).

It is so decided as per Disposition by the assent of all participating Justices.

The judge of the Supreme Court (Presiding Judge) Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma-Ma