The sales outlet that sells the product and the so-called "business place" under Article 6 (1) of the Business Tax Act established by a manufacturer;

Where a manufacturer establishes a separate sales outlet in addition to the manufacturing place and sells the product, the sales outlet shall be the place of business under Article 6 (1) of this Act (Act No. 822, Dec. 8, 612).

Articles 2, 6, and Article 2 (2) of the Enforcement Rule of the Business Tax Act

Samyang Co., Ltd.

Busan Head of Tax Office

Daegu High Court Decision 63Gu4 delivered on June 4, 1963

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

As to the Plaintiff’s ground of appeal

1. (A) Although Article 6(3) of the Business Tax Act provides that a manufacturing business shall be deemed as a place of business if the manufacturing business establishes a manufacturing place, as well as Article 6(2) of the same Act provides that the manufacturing place shall be deemed as a place of business, and under the principle of no taxation without law requested more faithful to the legal language and text, it cannot be interpreted that a business operator subject to the above paragraph(3) of the same Article provides that a separate place of business and the sales of the product shall not be a place of business even if the manufacturer installs a separate place of business and sells the product, it shall not be interpreted that Article 2(2) of the former Business Tax Act provides that "the provisions of Article 2(2) of the former Business Tax Act provide that the business operator shall not be a place of business, and it shall be interpreted that if the manufacturer sells the product after establishing a separate place of business in addition to the manufacturing business, the manufacturer's business tax shall be imposed on the sales business as a place of business or retail business in addition to the manufacturing business, it shall be understood that the manufacturer's sales business of the product under his name or sales business.

(B) Article 13(1) of the Enforcement Rule of the Business Tax Act (amended before the amendment) provides that as the definition of this wholesale business requires the transportation of goods to purchase and store them, it does not meet the requirements of the academic terms presented in the case of ordinary business, and under the interpretation of the Business Tax Act, where a manufacturer separately installs a place of business and sells the goods to other wholesalers or large-sized customers, it cannot be viewed as a ground for interpreting that it does not constitute a wholesale business under Article 1(11) of the Business Tax Act. Thus, it shall not be construed as a ground for interpreting Article 13(1) of the above Rule to avoid misunderstanding, and it shall not be construed as limited to the case where the goods are purchased and stored and transported through stores or other similar facilities under Article 2 of the Business Tax Act.

2. The above explanation is an attempt to relax the strictness of the business tax law concerning the detailed business for the same manufacturer as above, and Article 2(2) of the Enforcement Rule of the Business Tax Act is established to establish the same provision as Article 2(2) of the same Enforcement Rule of the same Act and to separately specify the place of business in the case where a business operator, which is subject to business tax, sells a product with special characteristics of the place of business, so that the business tax may be imposed only on the place of business when approval from the head of the competent tax office via the head of the competent tax office having jurisdiction over the place of business is obtained. The issue of whether such provision can be enacted as a rule is not a premise for the determination of the case. Thus, it is an exception to this issue, and there is no room for deliberation only under the premise of the strictness of the revised business tax law, which intends to establish a separate place of business and impose

Therefore, when a manufacturer establishes a sales outlet and sells the product, the sales outlet shall be deemed to be the place of business under Article 6 (1) of the current business tax law, and the original judgment that did not err in the administrative disposition of the defendant shall be justified.

All arguments are groundless.

Therefore, according to Article 14 of the Administrative Litigation Act and Article 400 of the Civil Procedure Act, it is decided as per Disposition by the assent of all participating judges.

[Judgment of the Supreme Court (Presiding Judge) Na-Jap (Presiding Judge) Dog-Jak and Mag-Jak, the maximum Magman Mag-ri