In cases where two or more households are in practice used and traded together, whether the said households are taxable goods of the special consumption tax under the former Special Consumption Tax Act (amended by Act No. 3475 of Dec. 31, 1981) (affirmative)

Even if two or more households are separately used or traded in a harsh separate manner, it is the common method of use, so that two or more households ordinarily used are traded even in the transaction, except in the case of a special consumer's request, the number of households traded in accordance with the trade practice are traded by the Article 2 (1) 4 of the Enforcement Decree of the Special Consumption Tax Act, and if the price is two hundred thousand won or more, they are subject to the special consumption tax under Article 1 (2) 1 subparagraph 2 subparagraph 4 of the former Special Consumption Tax Act (amended by Act No. 3475 of Dec. 31, 1981).

Article 1(2) of the former Special Consumption Tax Act (amended by Act No. 3475 of Dec. 31, 1981); Article 2(1)4 of the Enforcement Decree of the Special Consumption Tax Act

Han-si Industrial Co., Ltd. and one other, Counsel for the defendant-appellant

The director of the North Incheon National Tax Office

Seoul High Court Decision 83Gu1198 delivered on December 17, 1984

The part of the judgment of the court below against the defendant is reversed, and that part of the case is remanded to Seoul High Court.

The grounds of appeal are examined.

The court below recognized the fact that the plaintiff sold 31,120,00 won to the hotel credit company of the non-party 31 August 31, 1981 as well as the consignee, and determined based on the evidence of the judgment, that although the above chair and the consignee are used together, they can be traded as individual goods due to their own functions and uses, and therefore they cannot be viewed as goods whose utility and value are fulfilled only because they are used in a group. Thus, the above chair and the consignee do not constitute "the goods which are used together by more than two persons, and which are traded in general even if they are traded in common."

According to Article 1 (2) 1-2-4 of the former Special Consumption Tax Act (amended by Act No. 3475 of Dec. 31, 1981), Article 1 (2)-1-2-4 of the former Special Consumption Tax Act provides that one or more households whose price is not less than 200,000 won shall be taxable goods. According to Article 2 (1)-4 of the Enforcement Decree of the Special Consumption Tax Act, the term "Article" means two or more households which are jointly used and usually traded even if they are used. In light of the contents of the above provisions, if two or more households are used together in the trade practice, it would constitute taxable goods if two or more households ordinarily used in the trade practice, except in the case of special consumers request, and if the trade practice is common, it would constitute a special consumption tax if the two or more households jointly used and traded together, and it would not constitute a separate transaction practice.

The court below's decision that did not examine the ordinary method of use or transaction practices of the chairs and the mandators in the decision of the court below just because they are used and traded together with each other, even though they are traded together with each other, it is erroneous in the incomplete hearing or in the incomplete reasoning, and the argument that points out this point is justified.

Therefore, the part of the judgment below against the defendant is reversed, and this part of the case is remanded to the Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kang Jin-young (Presiding Justice)