Whether the standard is 670m in depth, 846m in width, 1370m in height, 105-110kg in weight, and 1.8-2.3kw of rated consumption power, which are subject to the special consumption tax, falls under “the electric heat gas using appliances of home type” under Article 1(2)2 Item 6 of the Special Consumption Tax Act (negative)

The size of a food washing machine is 670m in depth, 846m in height, 1370m. The weight is 105-110kg, 1.8-2.3kw for rated consumption power, 16 kinds of 16 or cup-2.3kw for washing in a large amount of 16 pieces and 1 minute, and 80m for a large amount of 1 hour, 800 type of JW-50m for a large amount of time, 1,00 type of tea, 1,65A type of 1,040 p.m., 1,040 p.m., 1,300 p.m., 1,300 p., 2,340 p.m., and 2,00 p.m., 1,2,2,340 p.m., which can not be seen as suitable for the performance and equipment of an ordinary hotel, etc., such as a hotel, etc., and a fixed type of 2, hotel.

Class 2 of Article 1(2)6 of the Special Consumption Tax Act, Article 2(1)12 of the Enforcement Decree of the same Act

Plaintiff

Head of Yong-gu Customs Office

Busan High Court Decision 91Gu2090 delivered on March 6, 1992

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

As determined by the court below, the standard size of the food washing machine of this case imported by the plaintiff is 670 meters in depth, 846 meters in height, 1370 meters in height, and 105-110 KG and rated consumption power is 1.8-2.3 Kw, 16 pieces and 36 hours in a large amount of clocks, and it is not suitable for 800 type JW-50B type per hour for a large amount of 800 type, 1,00 type for tea, 1,80 type for tea, Jw-65A type to 1,040 type, 1,040 type for tea, 1,300 traditional consumption business, and 2,340 type for 1,00 traditional consumption business, and 2,00 type for 1,00 type for 3,00 type for 2,00 type for 2,00 type for 1,000 type for 2,00 type for 34.

In addition, the tariff classification standard of H.S. tariff schedule cannot be deemed a legal basis for determining whether the instant special consumption tax is subject to taxation. Moreover, even according to the classification standard, if the food washing machine is subject to the said standard, the food washing machine of this case, the width and height of which much exceeds the above standard, should be deemed excluded from the family type. Furthermore, it cannot be concluded that the food washing machine structure of this case is not a consortium type, but a common type as prescribed in the above Acts and subordinate statutes.

The judgment below to the same purport is just and without merit.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.