The tax base for the case of the installment sale of a motor vehicle where the installment and the installment and the installment are determined by the agreement with the consumer, and the amount of the installment are received in the installment.

In the case of installment sale, it is recognized that the remaining 80,000 won after deducting 20,000 won which the plaintiff received at the time of the delivery of the goods was determined in accordance with the agreement between the plaintiff and the consumers, and that the installment and the installment are received in installments. In this case, the tax base shall be the sum of the above amounts with the nature of delay damages per interest due to the delay in the collection of the goods due to the installment sale, and it shall be deemed that the above amounts with the nature of delay damages per interest due to the delay in the collection of the goods due to the installment sale shall be the transaction with the credit method under Article 3 (1) 5 (a) of the Enforcement Decree of the Goods Tax Act, and thus, the defendant's wife which made the tax disposition shall be unjust and unjust.

Article 1 of the Goods Tax Act, Article 3 of the Enforcement Decree of the Goods Tax Act

Supreme Court Decision 72Nu12 delivered on May 23, 1972

Hyundai Automobile Corporation

Head of Ulsan District Office

The administrative disposition imposed by the Defendant on the Plaintiff on December 31, 1970 on the goods amounting to KRW 3,968,494 shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

The Defendant issued an order to pay interest to the Plaintiff. The Plaintiff is a corporation that manufactures and sells passenger cars under Article 1 (1) 2-18-2-18 of the Goods Tax Act. The sales method concurrently carries out cash sales and installment sales, and the price of the goods is 1,00,000 won per two methods according to the Ministry of Trade, Industry and Energy public notice, and paid 30,000 won per 10% per 69 years or less per 70 years or less per 30% per 70,000,000 won per 30,000 won per 30,0000 won per 70,0000,000 won per 30,000,0000 won per 15 years or more per 7,000,000 won per 20,0000 won per 7,000 won per 7,0000 won per 25,000 won per 7,000 won per 7,000.

According to Article 5 (1) 5 (d) of the Enforcement Decree of the Goods Tax Act, when the goods are received in installments, the amount equivalent to the ordinary price at the time of delivery shall be the tax base at the time of delivery of the goods. Under Article 5 (1) 1 of the same Decree, the manufacturer or seller provides that the amount equivalent to the ordinary price at the time of delivery of the goods shall be the ordinary price at the time of delivery. In this case, in the case of installment sale, the remaining 80,000,000 won after subtracting the ordinary trading quantity and the price at the time of delivery by the Plaintiff at the time of delivery from the time of delivery by the Plaintiff and the consumer shall be the average price at the time of sale. In this case, the tax base shall be 1,00,000 won, which is the ordinary price at the time of delivery by the buyer, and the above 1,000,000 won shall not be considered to be the total amount of damages for delay at the price of the goods due to delay in delivery by the Plaintiff and the above 2.

Therefore, the plaintiff's claim for revocation is justified, and the costs of lawsuit are assessed against the losing party. It is so decided as per Disposition.

Judges Lee Jae-ho (Presiding Judge)