The aggregate price as the goods tax base;

The term “price at the time of removal or sale” as the goods tax base is the amount equivalent to the price in a case where a manufacturer or a seller takes out or sells by means of the ordinary transaction quantity and transaction method, and it cannot be the basis for determining the tax base by virtue of the agreed price.

Article 2(1)1 of the Goods Tax Act; Article 5(1)1 of the Enforcement Decree of the Goods Tax Act

T. T. T. T. T. T. T. T. and one other

Head of Southern District Tax Office

Seoul High Court Decision 76Gu710 delivered on October 26, 1977

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

The grounds of appeal by the defendant ○○○ is examined.

As indicated in the grounds of appeal, Article 2 (1) 1 of the Goods Tax Act provides that the tax base of the goods tax shall be the price or quantity at the time of shipping out or selling goods from a manufacturing place. Article 5 (1) 1 of the Enforcement Decree of the same Act provides that "the price at the time of shipping out or selling the goods" shall be the amount equivalent to the price at the time of shipping out or selling by the manufacturer or seller according to the usual trading quantity and trading method (ordinary price). According to the legal determination of the court below, the so-called "agreement price at the time of shipping out or selling the goods by the manufacturer or seller" is the amount equivalent to the price at the time of shipping out or selling the goods by the manufacturer or seller. The so-called "the price at the time of shipping out or selling the goods" is the so-called "the price at the time of ginseng products" which the defendant imposed the goods tax and the defense tax on the plaintiffs additionally on the plaintiffs.

Therefore, the judgment of the court below that the defendant's disposition of this case, which was imposed by the plaintiffs in addition to the tax amount paid by the plaintiffs, was unlawful on the ground that the plaintiffs' declaration amount merely falls short of the above agreement price, shall not be a ground for recognizing the plaintiffs' declaration amount as improper and determining the tax base amount as the above agreement price, is justified, and it cannot be deemed that there was an error such as the non

Therefore, the arguments are groundless and dismissed. The costs of appeal are assessed against the defendant who is the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yu Tae-hun (Presiding Justice)