Main Issues
(a) Goods imported by UNESCO oophones subject to exemption from customs duties;
(b) a precedent that held that a disposition imposing a wrong customs duty on the subject matter of duty exemption cannot be deemed to be a apparent apparent disposition in appearance.
Summary of Judgment
(a) Goods imported by UNESCO oophones subject to exemption from customs duties;
(b) a precedent that held that a disposition imposing a wrong customs duty on the subject matter of duty exemption cannot be deemed to be an apparent apparent disposition in appearance.
[Reference Provisions]
Article 28 of the Customs Act, Article 35 subparagraph 14 of the Customs Act, Presidential Decree No. 2865 of the Customs Act, Article 1 of the Administrative Litigation Act
Plaintiff-Appellant
UNESCO Korea Committee
Defendant-Appellee
Head of Seoul Customs Office
original decision
Seoul High Court Decision 67Gu293 delivered on September 17, 1968
Text
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
Reasons
We examine the grounds of appeal by the Plaintiff’s attorney.
In accordance with the UN Charter, the UNESCO Charter, and the UNESCO Act on the Activities of the UNESCO, even though the Plaintiff could receive privileges and exemptions necessary for performing duties in the territory of Korea, which is a member state of the UNESCO, under Article 35 subparag. 14 of the Customs Act, even though Article 2865 of the Presidential Decree was 14 of the Act, taking into account the Plaintiff’s legal status as above, the Plaintiff’s goods imported as the UNESCO Kulphone does not become exempt from customs duties, and the Plaintiff’s entire goods were not eligible for exemption from customs duties, but was designated as the object of exemption from customs duties only for the books imported from the UNESCO Kulphonelphone in a school and public research institute, education, and scientific material. Thus, it is difficult to accept the Plaintiff’s request for exemption from customs duties pursuant to Article 35 subparag. 14 of the Civil Procedure Act, 90 of the Civil Procedure Act’s order for exemption from customs duties, and thus, it is difficult to accept the Plaintiff’s request for exemption from customs duties pursuant to Article 808 of the Civil Procedure Act.
Justices of the Supreme Court (Presiding Judge) Ma-dong (Presiding Judge)