The case holding that a drinking water distribution machine suitable for a significant scale of business place does not belong to the "family type electricity, heat, gas user apparatus" which is subject to the special consumption tax.

If the size of the drinking water distribution machine of this case is 43.1cm wide, 38.4cm high, 70.2cm high, 18.5 liters are attached with 2 plastic water bags, and the total capacity is 37 liters (200 cc. 185 cc.). The bottom is manufactured so as to deliver refrigerants to the upper part of plastic water pipelines, so that the drinking water, the contents of which are manufactured so that they can be conveyed back to the upper part of plastic water pipelines, and they can be cut off with the function of so that the drinking water can be cut down rapidly and effectively so that the sale can be facilitated, it can not be used at an ordinary family because it is appropriate for a considerable size of business, etc., and therefore, it cannot be said that the equipment similar to the snow company is used at a hotel, restaurant, office, school, hospital, etc., and thus, the special consumption tax cannot be levied on the goods as home type, electric power plant, electric heat, and gas apparatus as provided for in Article 1(2)2)6 of the Special Consumption Act.

Class 2 of Article 1(2)6 of the Special Consumption Tax Act, Article 2(1)12 of the Enforcement Decree of the same Act

Esules

Head of Eastern Customs

Busan High Court Decision 88Gu681 delivered on October 28, 1988

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 1 (2) 2 of the Special Consumption Tax Act provides that the special consumption tax shall be imposed on electricity, heat, and gas-using appliances (limited to household type). Article 2 (1) 12 of the Enforcement Decree of the same Act provides that the term "domestic type equipment" shall be defined as (a) apparatus used at ordinary home, (b) apparatus used at ordinary home, and similar apparatus used at hotel, restaurant, office, school, hospital, etc., and the lower court determined that the standard for distributing drinking water of this case is 43.1§¯ wide and 38.4§¯ high and 70.2§¯ high and 18.5 liters high and 18.5 liters are attached with two plastic can not be seen as violating the rules of evidence and thus, it cannot be seen as being unlawful in the misapprehension of the legal principles as being suitable for promoting the sale of drinking water at home with the same time as that of the above 6-type food distribution equipment at home, and thus, it cannot be seen as being suitable for promoting the sale of drinking water at home, and thus, it cannot be seen as being distributed more than the above 1-type distribution equipment at home.

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 Lee Chang-chul (Presiding Justice)