In the absence of a conceptual provision, the standard for determining whether the taxable goods are taxable goods

If there is no provision in the above Acts and subordinate statutes with respect to the commemoration of the Skicker system under Class 2(b)(2) of attached Table 1 of the Enforcement Decree of the Special Consumption Tax Act, which provides for the items of taxable goods of special consumption tax, it shall be reasonably determined on the basis of the spirit of no taxation without the law, the legislative intent of the Special Consumption Tax Act, the form and purpose of use of the relevant goods, and other important characteristics (see Article 1(7)

Article 1 of the Enforcement Decree of the Special Consumption Tax

Co., Ltd.

Deputy Director of the Tax Office

Seoul High Court Decision 86Gu492 delivered on February 17, 1987

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

Article 1 of the Enforcement Decree of the Special Consumption Tax Act, which provides the items of taxable goods of the special consumption tax, does not stipulate any provision in the above Acts and subordinate statutes with respect to the concept of the Switzerland system, it shall be reasonably determined whether the goods in question fall under the above taxable goods in consideration of the spirit of no taxation without the law, the legislative intent of the Special Consumption Tax Act, the form of the goods in question, the purpose of use, the nature and other important characteristics (see Article 1(7)

According to the judgment of the court below, the court below, comprehensively based on its macroficul evidence, found that the scarf used by the Plaintiff for the scarficule is under 6.6§¯ and only one scarfit is attached to boxes, the shipment price of which is not more than 8,00 won; scarf is changed into the vibration of the sound current to scarficule the air, which makes the Plaintiff hear and sell the sound through ear stringing the sound as it is, in order to reproduce the sound as it is, the original sound frequency to be recycled, and it is necessary to separate the scarficule from the scarficule’s original equipment to reproduce the scarficule’s original equipment to be suitable for recycling, and thus, it is necessary to separate the scarficul from the scarf’s original equipment to reproduce the scarficule’s new equipment to ensure abnormal smooth production and sale of the scarficule’s new equipment.

In light of the records, the above fact-finding and judgment of the court below are just and there is no error of law such as misunderstanding of legal principles or litigation due to the violation of the rules of evidence. We are without merit.

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.

Justices Man-hee (Presiding Justice)