[1] Requirements for the exemption from customs duties as a temporary immigration's vocational goods under the former Customs Act

[2] The case holding that where a person, other than a temporary exporter, filed an application for customs exemption with the importer and the person liable for duty payment of exported goods as an importer and the person liable for duty payment at the time of import declaration as an importer of exported goods, the goods do not constitute a temporary exporter

[1] The main sentence of Article 29 (1) of the former Customs Act (amended by Act No. 5583 of Dec. 28, 1998) provides that goods which are re-exported by the Ordinance of the Prime Minister within the period of time not exceeding one year from the date on which an import declaration is accepted shall be exempted from customs duties, and Article 23 (1) of the former Enforcement Decree of the Customs Act (amended by Act No. 68 of Mar. 15, 199) provides that goods which are exempted from customs duties under the former part of Article 29 (1) of the Act shall be as follows: Article 29 (1) of the former Enforcement Decree of the Customs Act provides that a person who temporarily enters Korea in Korea shall use them for the purpose of re-export, and Article 6 (1) of the former Enforcement Decree of the Customs Act (amended by Act No. 5583 of Dec. 28, 1998) provides that a person who falls under any of the following subparagraphs shall be exempted from customs duties prior to the import declaration:

[2] The case holding that where a person, who is not a temporary exporter, filed an application for the exemption of customs duties with the importer of the exported goods and the person liable for duty payment at the time of import declaration, the goods do not constitute a temporary shipper's occupational goods under the main text of Article 29 (1) of the former Customs Act and Article 23 (1) 4 of the former Enforcement Decree of the Customs Act (amended by the Ordinance of the Ministry of Finance and Economy No. 68 of March 15, 1999)

[1] Article 6(1) of the former Customs Act (amended by Act No. 5583, Dec. 28, 1998; see current Article 19(1)1); Article 29(1) (see current Article 97(1)1); Article 16(1) of the former Enforcement Decree of the Customs Act (amended by Presidential Decree No. 17048, Dec. 29, 200; see current Article 112(1)); Article 23(1)4 of the former Enforcement Rule of the Customs Act (amended by Ordinance of the Ministry of Finance and Economy No. 68, Mar. 15, 1999; see current Article 50(1)4); Article 50(1)1 of the former Customs Act (amended by Act No. 5583, Dec. 28, 1998; see current Article 97(1)9(1)10); Article 19(1)19(1)1 of the former Enforcement Decree of the Customs Act (amended by Presidential Decree No. 197(see current Article 90(10(1)1)1)10(1)1)1)1)1)1 of the former Customs Act

Korea Medical Power Co., Ltd. (Attorney Kim Tae-tae, Counsel for the plaintiff-appellant)

The head of Gwangju Customs Office

Gwangju High Court Decision 2000Nu689 delivered on June 23, 2000

The judgment below is reversed, and the case is remanded to the Gwangju High Court.

Article 29(1) of the former Customs Act (amended by Act No. 5583, Dec. 28, 1998; hereinafter the same) provides that goods which are re-exported by the Ordinance of the Prime Minister within a period determined by the Presidential Decree not exceeding one year from the date on which an import declaration is accepted may be exempted from customs duties, and Article 23(1) of the former Enforcement Decree of the Customs Act (amended by Ordinance of the Ministry of Finance and Economy No. 68, Mar. 15, 199; hereinafter the same shall apply) provides that Article 29(1) of the former Enforcement Decree of the Customs Act (amended by Ordinance of the Ministry of Finance and Economy; hereinafter the same shall apply) provides that goods which are exempted from customs duties shall be imported by a person who temporarily enters our country under the former part of Article 29(1) provides that Article 6(1) of the former Customs Act (amended by Act No. 5583, Dec. 28, 199; hereinafter the same shall apply) shall apply to the following persons:

According to the reasoning of the judgment below, the court below concluded a contract on the provision of nuclear reactor facilities and nuclear reactor facilities with the Korea Heavy Industries Co., Ltd. and the CEM Co., Ltd. (hereinafter referred to as the "CE company") for the supply of the above goods, and purchased nuclear power 3 and 4 nuclear power plants from the CE company for the supply of nuclear reactor facilities, and decided that the CEM's temporary sale of the goods was unlawful on April 22, 1998 by the CEM's 3rd nuclear power plants, and the CEM's temporary sale of the goods for which the CEM's 4th nuclear power plant had been constructed and operated, and the CEM's temporary sale of the goods for which the CEM's 4th nuclear power plant's CEM's transportation equipment was stated as the CEM's 9th nuclear goods' temporary sale of the goods to the CEM's 19th nuclear goods's CEM's 9th nuclear goods's 197 p.

Even based on the facts established by the court below, the owner of the goods of this case who was imported by the plaintiff, not a temporary exporter, filed an application for the exemption of customs duties of this case with the importer and the taxpayer at the time of import declaration. Thus, the goods of this case shall not be deemed a temporary exporter's occupational goods under the main sentence of Article 29 (1) of the former Customs Act and Article 23 (1) 4 of the former Enforcement Decree of the Customs Act.

Nevertheless, the judgment of the court below which judged otherwise is erroneous in the misunderstanding of legal principles as to the occupational goods of temporary entryers, which affected the conclusion of the judgment.

Therefore, without examining the remaining grounds of appeal, the judgment of the court below is reversed, and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices on the bench

Justices Park Jae-sik (Presiding Justice)