Whether the period of application of special rural development tax should be the date of import declaration even if customs duties are imposed on special rural development tax whose principal tax is special rural development tax (affirmative)

Article 1 of the Addenda to the Act on Special Rural Development and Fisheries (amended by March 24, 1994) provides that "this Act shall enter into force from July 1, 1994," and Article 6 of the Addenda provides that "the special rural development tax, the principal tax of which is the customs, shall apply to the special rural development tax, the amount of which is the import declaration during the enforcement period of this Act," and thus, the special rural development tax applies only to the reported amount of import after July 1, 1994. Thus, if the import declaration was made before July 1, 1994, the customs tax, the principal tax, is imposed by the law of the import license date, and even if the import license was made after July 1, 1994, it does not constitute the object of special rural

Articles 5 subparag. 1 and 26-2(1) of the former Customs Act (amended by Act No. 4982 of Dec. 6, 1995), Articles 1 and 6 of the Addenda of the Act on Special Rural Development (amended by Act No. 4982 of Mar. 24, 1994)

Supreme Court Decision 97Nu2412 delivered on May 9, 1997

Both motor vehicles company

Head of Changwon

Busan High Court Decision 96Gu5704 delivered on October 23, 1996

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 Addenda of the Act on Special Rural Development Tax (Act No. 4743 of March 24, 1994) provides that "this Act shall enter into force on July 1, 1994," and Article 6 of the Addenda provides that "the special rural development tax, the principal tax of which is the customs, shall apply to the special rural development tax declared during the enforcement period of this Act," so special rural development tax shall be applicable only to the reported amount of import after July 1, 1994, and the special rural development tax shall be applicable only to the reported amount of import after July 1, 1994, and the customs tax, which is the principal tax, shall not be different since it is imposed under the Acts and subordinate statutes on the date of import license (see Supreme Court Decision 97Nu24

In the same purport, the court below is just in holding that as to the goods of this case which were brought into a bonded construction work site after an import declaration was made from May 16, 1994 to June 28 of the same year, and which became an import license on August 11, 1994, the special rural development tax and additional tax cannot be levied on the principal tax even if the customs duty, which is the principal tax, is imposed under the Act on Special Rural Development Tax, even if it was made before July 1, 1994, the enforcement date of the Act on Special Rural Development Tax, and there is no error in the misapprehension of legal principles as to the evasion of judgment or the point of application of the Act on Special Rural Development Tax. All arguments 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 Shin Sung-sung (Presiding Justice)