1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The plaintiff is an agricultural partnership that runs a brewing business upon obtaining a manufacture license on December 9, 1998.

The plaintiff has manufactured and sold traditional liquor under Article 3 (1) 2 of the Liquor Tax Act from the end of March 1999 to the present.

On May 1, 2014, the Director of the Central Regional Tax Office issued a tax investigation on value-added tax and liquor tax items from January 1, 201 to December 31, 2013 against the Plaintiff, and notified the Plaintiff of the result that the Plaintiff did not pay the liquor tax amount of KRW 260,798,449 in total, by omitting the return of tax base for liquor tax.

On July 4, 2014, the Defendant issued a disposition to notify the Plaintiff of correction of KRW 260,79,449, totaling the liquor tax and education tax for June 201, December 2011, June 201, June 2012, December 2012, December 2012, June 201, June 6, 2013, June 2013, and December 2013.

(hereinafter “each of the instant dispositions”). On October 2, 2014, the Plaintiff appealed to each of the instant dispositions, and filed a request for examination with the Commissioner of the National Tax Service. On June 16, 2015, the Commissioner of the National Tax Service dismissed the request for examination by the Plaintiff.

[Ground of recognition] Each entry in Gap evidence Nos. 1, 2, 3, 5, 7, and 9, the purport of the entire pleadings, and the absence of dispute over the plaintiff's assertion that "cost for containers or packaging" that are not included in the liquor tax base as stipulated in the proviso of Article 21 (3) of the Liquor Tax Act means "price for containers or packaging" under Article 21 (3) 1 of the former Enforcement Decree of the Liquor Tax Act (amended by Presidential Decree No. 2523, Mar. 5, 2014; Presidential Decree No. hereinafter "former Liquor Tax Act") refers to "the price for packages manufactured for the purpose of inserting alcoholic beverages with the intention of packing them."

The proviso of Article 21(3) of the Liquor Tax Act and Article 21(3)1 of the former Enforcement Decree of the Liquor Tax Act mean all kinds of alcoholic beverages, such as traditional liquor bottles contained in the traditional liquor, as a legal provision made for the promotion of the manufacture and sale of traditional liquor, and the “scopic disease” includes the cost of manufacturing and selling traditional liquor futures packages.