Busan High Court (Chowon) 2014Nu11444

(Presiding with Trial) Any disposition of notice on the selling of alcoholic beverages without a license shall not be deemed to be a case of punishment under Article 6 of the Punishment of Tax Evaders Act.

The disposition of notice on the act of selling alcoholic beverages without a license can not be deemed to constitute a person subject to punishment under Article 6 of the Punishment of Tax Evaders Act, which is a requirement for a comprehensive alcoholic beverage sales business license. Thus, the disposition of revoking a license for a comprehensive alcoholic beverage sales business is illegal, since there is no ground for disposition under Article 15(2)1 of the Liquor Tax Act.

Article 8 of the Liquor Tax Act and the disposition of suspending the sale of alcoholic beverages under Article 15

Supreme Court Decision 2015Du54209

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○ Head of tax office

Busan High Court (Chowon) Decision 2014Nu11444 decided September 9, 2015

2016.01.28

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of