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Reasons
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(영문) 서울행정법원 2013.12.05 2013구합53349
주세등경정청구거부처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff imported and sold fruit, etc. from May 2, 2008 to November 15, 2010, and imported fruit (4039-08-08-0406975, etc.) from France, and reported and paid liquor tax, education tax, and value-added tax in addition to customs duties as follows.

Amount claimed for correction of the amount of the initial return on classification (the original return) shall be 31,912,265 31,912,265 4,786,810,786,810 liquor tax 11,009,700 9,573,660 education tax 1,100,940,957,340 value-added tax 4,880,950 4,950 4,72,990

B. On March 9, 2011, the Plaintiff filed an application for rectification to the Defendant for the reduction of the liquor tax amount of KRW 1,431,040 on the alcoholic beverages imported from May 2, 2008 to November 15, 201, including KRW 1,737,60 on the grounds that “the import liquor tax must not be included in the customs duty base.”

C. Accordingly, the Defendant issued a disposition rejecting the Plaintiff’s request for correction on May 9, 201, on the ground that the tax amount initially reported and paid was justifiable, on the ground that the “the value of alcoholic beverages imported” under Article 20(1)2 of the former Enforcement Decree of the Liquor Tax Act (amended by Presidential Decree No. 23598, Feb. 2, 2012) which was delegated by Article 21(3) of the former Liquor Tax Act (amended by Act No. 11134, Dec. 31, 2011; hereinafter “former Liquor Tax Act”).

(hereinafter “instant refusal disposition”) D.

On June 2, 2011, the Plaintiff filed a request for review with the Board of Audit and Inspection, but was dismissed on February 4, 2013.

[Ground of recognition] Evidence Nos. 1, 2, Eul's Evidence No. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion (1) Article 20(1)2 of the former Enforcement Decree of the Liquor Tax Act that provides for the addition of customs duties imposed on liquor tax base to the tax base is null and void beyond the scope of delegation by the mother law.

(2) Article 20 (1) 2 of the former Enforcement Decree of the Liquor Tax Act.

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