[1] Whether a disposition of refusal to refund overpaid or erroneously paid special consumption tax to which the Customs Act applies is subject to appeal litigation (affirmative)

[2] The case holding that "family type electric power, electric power, gas, and liquid fuel-using equipment" under Article 1 (2) 2 Item 6 of the Special Consumption Tax Act does not fall under "family type electric power, electric power, gas, and liquid fuel-using equipment"

[1] The rejection disposition of erroneous payment of special consumption tax to which the Customs Act applies is subject to appeal litigation.

[2] The case holding that since it cannot be deemed as a type of household type electric power, heat, gas, and liquid fuel using equipment under Article 1 (2) 2 Item 6 of the Special Consumption Tax Act, so long as the price of ice can produce a large quantity of ice at a time is not used at a home if the price of 1,00,000 won is not used at home, and as long as it cannot be viewed as being used at home, it cannot be viewed as a type of household type even if the equipment is used at a hotel, restaurant, office, school, hospital, etc., the special consumption tax shall not be imposed on the above ice type since it cannot be deemed as a type of electric power, electric power, gas, and liquid fuel using equipment under Article 1 (2) 6 of the Special Consumption Tax Act.

[1] Article 19 of the Administrative Litigation Act, Article 24 (1) of the Customs Act, Article 3 subparagraph 3 of the Special Consumption Tax Act, Article 10 (2) of the Special Consumption Tax Act / [2] Article 1 (2) 2 subparagraph 6 of the Special Consumption Tax Act, Article 2 (1) 12 of the Enforcement Decree of the Special Consumption Tax Act

[1] Supreme Court Decision 95Nu11184 delivered on December 6, 1996 (Gong1997Sang, 240) Supreme Court Decision 98Du1949 delivered on May 8, 1998 / [2] Supreme Court Decision 87Nu268 delivered on July 7, 198 (Gong1987, 1347) Supreme Court Decision 88Nu1599 delivered on March 27, 1990 (Gong190, 996) Supreme Court Decision 92Nu5249 delivered on December 22, 1992 (Gong193, 637)

Plaintiff

Head of Eastern Customs

Busan High Court Decision 96Gu973 delivered on April 25, 1997

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

We examine the grounds of appeal.

Article 1 (2) of the Special Consumption Tax Act provides that "electric, electric, gas, and liquid fuel-using appliances (limited to household type)" in subparagraph 6 of Article 2 of the Special Consumption Tax Act shall be subject to taxable goods of special consumption tax, and Article 2 (1) 12 of the Enforcement Decree of the same Act provides that "domestic type of appliances" shall be " apparatus used at ordinary homes or apparatus used at hotels, restaurants, offices, schools, hospitals, etc. and used at home".

According to the reasoning of the judgment below, the court below determined that the ice ice c-27 of this case is a machine using electricity as a power source with a knife in the blade, and that the model name H-27 is 42.8cm wide, 33cm high, 48.7cm high, 22cm high, 240cm high, model name ISO-2A is 37.4cm wide, 29cm high, 40.9cm high, 21cm high, 220 grams high, ice 60cm high, ice ice ice 60cm high, ice ice ice 150cm high, or 1.8 kilogram high, and it does not have a large quantity of 100 won or ice ice ice c-27 high, ice ice c-100 won or 1200 gran ice ice c-200 grogs high, and that the price of this case can not be 1000 won or ice ice.

In light of the contents of relevant laws and regulations, the above judgment of the court below is just, and there is no error in the misapprehension of legal principles as otherwise alleged in the ground of appeal.

Therefore, the appeal is dismissed, and 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 Cho Chang-hun (Presiding Justice)