The motion picture screen, the shooting or the phenomenon of which has been completed, does not correspond to “mining materials” under Article 1(1)2(2)3 of the former Goods Tax Act (Presidential Decree No. 1967). Therefore, the part that provides that “a picture recorded or displayed” in subparagraph 2(3) of attached Table 1 of the Enforcement Decree of the same Act (Presidential Decree No. 3328) shall be null and void as being corresponding to “mining materials” under the above Act.

The motion picture films, the photographs of which are completed, shall not fall under category 2 and 3 of Article 1 (1) 2 of this Act (Presidential Decree No. 3328 of Nov. 29, 67). Accordingly, the part which provides that the motion picture films of which the recording or phenomenon is completed fall under category 3 of Article 1 (1) 2 and 3 of this Act (Presidential Decree No. 3328 of the Act) shall be null and void.

Article 1(1) of the Goods Tax Act (former Law Relations) and attached Table 1 of the Enforcement Decree of the Goods Tax Act (former Law Relations)

In the 2nd century Commercial Corporation

Head of Seoul Customs Office

Seoul High Court Decision 69Gu159 delivered on March 31, 1970

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the Defendant’s Defendant’s ground of appeal

The facts acknowledged by the court below are as follows. In other words, with regard to the goods of this Part 5.317 meters in length and 16.12 meters in length of 1 (70%) of this Part, "Sarithm" and 16.112 meters in length of 4 (35 cm in length) of foreign film "Sarithm" which the plaintiff reported on April 1, 1969, the defendant imposed tax on the above goods of this Part 1.2(3) of the old Goods Tax Act (No. 1967 of November 29, 1967), which were in force at the time of the enforcement of the tax law (No. 1967 of the Act No. 1967 of Nov. 29, 1967) and Class 2(3) of the Enforcement Decree of the Tax Act (No. 3328 of Dec. 30, 1967).

However, the term "mining materials" in Article 1 (1) 2-2-3 of the former Goods Tax Act refers to materials that have not yet been luminous effect, such as inflammable land, camera parts, biological films, etc., since they are deemed as terms, concepts, and general transaction norms, and they cannot be interpreted as "mining materials" in Article 1 (1) 2-2-3 of the former Goods Tax Act as "mining materials" in Article 1 (1) 2-2-3 of the former Goods Tax Act. However, although the photographing or phenomenon that has already been luminous effect is completed, it cannot be interpreted as "mining materials" in Article 1 (1) 2-3 of the former Goods Tax Act as "mining materials" in Article 1 (1) 2-2-3 of the above Enforcement Decree of the above Act, it cannot be viewed as invalid because it is beyond the scope of the mother law, and it cannot be said that there is no illegality in the court below's interpretation of the concept of natural research materials as well as the concept of natural research materials as an object of taxation.

Therefore, it is so decided as per Disposition with the assent of all participating judges.

The judges of the Supreme Court (Presiding Judge) Dog-dong and Kim Jong-dong Dog-dong and Kim Jong-dong Dog-Jakngng, Kim Jong-gu, Kim Young-gu, Hong-han, Kim Young-han, Kim Jong-young, Kim Jong-young, Kim Jong-young