The adequacy of the tax assessment prescribed in the Goods Tax Act for the Kahk School, which is manufactured exclusively for bent bus;

Goods tax-free goods that are different from the air-conditioning line under Article 2 subparag. 15(b)(1) of the Enforcement Decree of the Customs Duties on Goods in the form, use, nature, etc. of the express bus called the car school, which is manufactured exclusively for air-speed buses, are the essential parts of the express bus, and the detailed contents and disposition based on the above laws and regulations are illegal.

Hyundai Motor Corporation (Attorney Gyeong-young, Counsel for defendant-appellant)

Head of Ulsan District Office Kim Hong-hoon

Daegu High Court Decision 74Gu10 delivered on October 16, 1975

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The defendant's ground of appeal (Nos. 1 and 2) is examined.

The court below, based on the evidences of Si, recognized that the air conditioners, which were manufactured exclusively for the 8 car school of this case, which was imported by the plaintiff, are essential parts of the express bus, and their form, use and nature are different from the air conditioners of Class 15-B (1) of Class 1 of Table 1 of the Enforcement Decree of the Goods Tax Act. Therefore, since the goods tax-free goods of this case are the car school of this case, the defendant's disposition of imposing the goods tax based on the above Acts and subordinate statutes was illegal. The court below's fact-finding and judgment are just in light of the records, and the judgment of the court below is not erroneous in the misapprehension of legal principles as to the Enforcement Decree of the Goods Tax Act or incomplete deliberation as to the issue,

Therefore, the appeal is dismissed as it is without merit. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Han-jin (Presiding Justice)