Goods imported by UNESCO but shall be exempted from customs duties, only for those falling under Presidential Decree No. 2865 under Article 35 (14) of the Customs Act.

Even goods imported from UNESCO coophones shall be exempted from customs duties only for those falling under Presidential Decree No. 2865 pursuant to Article 35 (14) of the former Customs Act (Act No. 67 of November 23, 499).

Article 35 subparag. 14 of the Customs Duties Act, Presidential Decree No. 2865 of the United Nations Educational, Scientific and Cultural Organization Charter, Article 33 and Article 55 of the Constitution

Supreme Court Decision 68Nu186 delivered on December 17, 1968

UNESCO Korea Committee

Head of Busan Customs Office

Daegu High Court Decision 67Gu67 delivered on March 19, 1969

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds for appeal by the Plaintiff’s attorney shall be examined.

Even if the plaintiff can receive privileges and exemptions necessary for performing duties in the territory of Korea, which is a member state of the UNESCO, by the Charter of the United Nations, the UNESCO Charter, and the UNESCO Activities Act, the plaintiff may obtain the full exemption from customs duties, the plaintiff's goods imported by UNESCO from UNESCO is not subject to exemption from customs duties. Article 35 subparagraph 14 of the Customs Act and Presidential Decree No. 2865 of the same Act provide that "liphones imported by UNESCO as coophones from schools and public research institutes in accordance with the Presidential Decree No. 2865 of the same Act shall be deemed to have been designated as eligible for exemption from customs duties (refer to this case, 68Nu186 of the 1968, Dec. 17, 1968). Although the court below determined that the plaintiff's goods imported by UNESCO were not subject to exemption from customs duties, the court below's determination that the above goods were not subject to exemption from customs duties due to the Presidential Decree, it appears that there were no clear grounds for the plaintiff's determination of exemption from the above determination of exemption from taxation by the Presidential Decree.

Therefore, it is so decided as per Disposition by the assent of all participating Justices.

Judges of the Supreme Court (Presiding Judge) Do-dong Do-won Nababri