(a) Whether the repair part of a repair ship becomes a dutiable goods;

(b) The initial date in calculating the authority to collect customs duties on repair works.

1. The repair vessel is a taxable object for customs duties, which is imported into our country only when it enters our country port.

2. The authority to collect customs duties on the repair portion of a repair vessel shall be deemed the initial date when the repair vessel was imported into our country, namely, when the repair vessel enters a port.

Articles 3 and 25 of the Customs Act

Pacific Fisheries Co., Ltd., Counsel for the defendant-appellant

The head of Busan Customs Office shall have the number of litigation performers, the number of lower courts

Daegu High Court Decision 77Gu41 delivered on January 26, 1978

The appeal shall be dismissed. The costs of appeal shall be borne by the plaintiff.

The grounds of appeal No. 1 by the Plaintiff’s attorney are examined.

In accordance with Articles 2, 3, 4, 7, 137, and 137-2 of the Customs Act, the repair vessel, such as this case, shall be the object of taxation and shall be the object of import declaration because the repair part was obtained or imported from the Republic of Korea to the Republic of Korea at the time of entry into the port of Busan, and customs duties shall be imposed on them as the tax base at the time of import declaration. Accordingly, the judgment of the court below to the purport that the disposition of imposition of customs duties, etc. on this case by the defendant is legitimate, since it is compared with the provisions of the above related laws, it shall be reviewed in comparison with those of the above related laws and regulations, and therefore, it shall not be deemed unlawful and illegal as it is so decided that the defendant's illegal disposition imposed without any legal basis, and therefore, it

The second ground of appeal is examined.

The court below rejected the plaintiff's assertion that the above repair vessel's right to collect customs duties on the repair vessel's portion should be deemed to be the initial date when the above repair vessel's portion was imported into the Republic of Korea, that is, the above repair vessel's entry into the port of Busan, and thus, under the premise that the above repair vessel's use of the repair vessel's goods in a foreign country should be deemed to be the initial date in which the right to collect customs duties can be exercised. Thus, the court below rejected the plaintiff's claim that the above repair vessel's right to collect customs duties already extinguished before November 2, 1976, which issued the taxation disposition of this case, and there

Therefore, the appeal is dismissed. The appeal is assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Hah- Port (Presiding Justice)