Whether air conditioners, car sets, and carpets attached to passenger cars of general-grade officers of the national army are eligible for special consumption tax exemption.

Since air conditioners, carpets, and carpets are essential parts of passenger cars, it is reasonable to exempt special consumption tax even if there are no special provisions in the law, such as air conditioners, etc. attached to vehicles with special consumption tax exemption for passenger cars of general-grade officers in the national armed forces.

Article 1 of the Special Consumption Tax Act, Article 1 of the Enforcement Decree of the Special Consumption Tax Act

Suwon Automobile Corporation

The director of the North Incheon National Tax Office

The imposition of KRW 10,143,320, 319, 630, and 3,113,140, 140, and 1,018,840, respectively, of the special consumption tax on several occasions, imposed by the Defendant against the Plaintiff on February 16, 1984, and of KRW 3,113,140, and the special consumption tax on two occasions, shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

. From January 1 to June 1983, 1982.1 to 198.6, the plaintiff shall not be deemed to have purchased only one unit of non-taxable goods belonging to the national armed forces of the Republic of Korea for the purpose of performing its duties, and shall not be deemed to have been subject to the imposition of the special consumption tax on the motor vehicles purchased with a certificate of the Minister of National Defense for the purpose of air conditioning 61 to 82, 19, 19 portion for 83, 90 portion for 82, 83 and 23 portion for 83 years, 90, 400, 1000, 300, 1000, 3000, 1000, 3000, 400,000, 100,0000,000,000 won and 1,000,000,000 won and 14,000,00.

First of all, Article 1(2) and Class 2 subparag. 7 of the Special Consumption Tax Act provides for the tax rate for passenger cars for Class 2 under Article 1(2) and Class 2 subparag. 7 of the Enforcement Decree of the same Act, which are subject to the special consumption tax. Article 1(5) and Article 1(11) of the same Act provides that the items and kinds of taxable goods of the special consumption tax and the determination of taxable goods shall be prescribed by the Presidential Decree. Article 1(5) of the Enforcement Decree of the same Act provides that the items of taxable goods under Article 1(5) of the same Act shall be provided for in the attached Table 1, and Article 1(5) of the Special Consumption Tax Act provides that the fixed number of taxable goods (limited to the vehicles manufactured for the purpose of transporting people, not more than eight different kinds of goods and are exempt from the special consumption tax. Article 1 subparag. 7 main sentence of the same Table and Article 1 subparag. 4(1) of the same Act provides that the Minister of National Defense can exclude the special consumption tax for Class 1, which is already manufactured and processed No. 6(2).

Comprehensively taking into account the descriptions in subparagraph 1-1 (decision letter), 2, 3 (Unfair Deduction Table), 4, and 5 (Unit Price Table) of Eul, which does not conflict with the establishment, and the purport of pleadings, the model that the plaintiff sold to the Secretary General of the National Armed Forces during the period from January 1, 1982 to June 1983, shall be 1.3 liters type and 1.5 liter type 1.5 liter type, Leyle type, Leyle type, Lyle code-based fuel attachment type, Lyle code-based fuel attachment type, and Dyle type, which are not attached to the above Lyle type, and the sale quantity of goods shall not be more than three times in the road map during 1982, Lyle type, 9 Lyle type, 26 Lyle code-type fuel attachment, 3-type fuel attachment type, 9-type 10-type, 3-year-type, 3-year-type, 4-year-type, 5-type, and 3-year-type.

The defendant asserts that the special consumption tax collected at the time of the purchase by the plaintiff on the ground that the car sets, etc. at issue in this case are used in the manufacture of sales passenger cars for general-class officers of the national armed forces who are exempt from the special consumption tax, and that the special consumption tax should be additionally collected on the car sets and car sets taken out without payment of the special consumption tax, and the special consumption tax should be levied on the car sets at issue, and the car sets at issue should not be installed in the manufacturing process of the passenger car, but be attached as needed, and the elements of the raw materials should not be determined on the basis that physical and chemical changes were made in the form of a product. Thus, the disposition of this case is justified.

In light of the purport of the legislation, the defendant is naturally attached to the goods subject to taxation of this case, which is the essential component of all passenger cars that are not attached only to the passenger cars in this case, which are not attached only to the passenger cars in this case, and the exclusion of the passenger cars sold to the Secretary General of the National Armed Forces under certain conditions under the Special Consumption Tax Act from the taxable goods is intended to exempt the special consumption tax by excluding the goods subject to taxation from the special consumption tax by considering the purchaser's identity and necessity of business. In light of the legislative intent of the above, although there is no provision on whether the car car, etc., which is essential part of the passenger cars due to the inevitable request for the passenger cars in attached Table 1 of Article 1 of the Enforcement Decree of the same Act, and there is no provision on whether to exempt the automobile from taxation, it is reasonable to exclude the above car car, etc. from the taxable goods, and thus, it is reasonable to exclude the special consumption tax separately from the passenger cars.

Therefore, in purchasing air conditioners, the plaintiff paid the special consumption tax to the seller, and manufactured passenger cars for sale to the minister-class officers of the national armed forces, who are non-taxable goods of special consumption tax and non-taxable goods, using the air conditioners as raw materials, the amount of special consumption tax, etc. paid by the plaintiff at the time of purchasing air conditioners shall be refunded or deducted. Since the plaintiff obtained approval from the head of the competent tax office and used the car conditioners and car conditioners as raw materials for manufacturing passenger cars in this case without paying the special consumption tax, the plaintiff's rejection of the deduction and the return of the tax amount already paid in relation to the above car condition while the plaintiff did not have grounds for separate payment of the special consumption tax on the car condition that the car condition that the car conditioners and the car conditioners bear the special consumption tax and the additional tax on the above car condition that the plaintiff should bear the special consumption

Therefore, the plaintiff's claim of this case is justified, and the costs of lawsuit are assessed against the defendant who has lost. It is so decided as per Disposition.

Judges Lee Young-tae (Presiding Judge)