beta
Text
1. The Plaintiff:
A. Defendant’s health promotion charges amounting to KRW 9,658,960,800, which was paid by the Minister of Health and Welfare on July 3, 2014.
Reasons
1. Details of the disposition;
A. For the period from 2009 to 2013, the Plaintiff exported for the purpose of sale, tobacco produced for the purpose of sale to the wholesalers dealing with special purpose tobacco, such as Ilman, Co., Ltd., Ltd., ADF, Eschi Korea, the main company of the Co., Ltd., and Eschia Co., Ltd., Ltd. (hereinafter “instant companies”). Article 19(1) of the former Tobacco Business Act (amended by Act No. 12269, Jan. 21, 2014; hereinafter “former Tobacco Business Act”); Article 7(1) of the Enforcement Decree of the Tobacco Business Act; Article 7(1) of the Enforcement Decree of the Tobacco Business Act; and special purpose tobacco produced for the purpose of sale to the passengers of ocean-going ships; passenger ships; or passengers of aircraft or passenger ships operating on international routes
(2) The Plaintiff’s supply of the tobacco for special use (hereinafter “the tobacco for special use”) to the Plaintiff and the Plaintiff’s supply of the tobacco for special use (hereinafter “the instant transaction”).
The instant companies exported part of the tobacco for special use of this case to China, and carried out part of it into Korea and distributed it.
C. Based on Article 23(1) of the former National Health Promotion Act (amended by Act No. 12616, May 20, 2014; hereinafter the same), the Defendant imposed the Plaintiff the imposition of KRW 3,520,972,50 on the tobacco taken out from 2009 to 2012, among the instant special-use tobacco, of KRW 9,658,960,80, and the national health promotion charge for the tobacco taken out from January 17, 2014 to June 2014.
Based on Article 12(1) of the Act on the Promotion of Saving and Recycling of Resources on December 2, 2014 and Article 10(1)5 of the Enforcement Decree of the same Act, Defendant Korea Environment Corporation imposed imposition of KRW 295,191,720 of the waste charges on the instant special purpose tobacco (hereinafter “instant disposition” as well as each imposition of the national health promotion charges imposed by Defendant Minister of Health and Welfare.
E. The plaintiff is therefore.