A. Whether the license for the sales business of alcoholic beverages is a compulsory license

(b) Whether an executive officer of a corporation who is an applicant for a license for a alcoholic beverage sales business falls under grounds for restrictions on license where local taxes are delinquent at the

A. License for alcoholic beverage sales business is not an authorized act, but a general restriction on business activities belonging to an individual’s natural freedom in order to achieve the order of alcoholic beverage sales, the preservation of liquor tax, etc., and thus, it is interpreted as a permission to cancel the restriction to recover in a specific case. Thus, the licensing authority cannot arbitrarily refuse the license unless it falls under the grounds for restriction on license listed in subparagraphs 1 through 11 of Article 10 of the Liquor Tax Act.

B. A license applicant for a liquor sales business fails to pay local taxes (automobile taxes) at the time of filing an application for a license for a comprehensive liquor wholesale business with the licensing authority. However, the above reasons do not fall under subparagraphs 5 and 10 of Article 10 of the Liquor Tax Act on the grounds for license, and Article 15 (1) 3 (e) of the former Liquor Tax Act on the grounds that the above reasons are stipulated as one of the grounds for restriction on comprehensive liquor wholesale business license through the provisions on the qualifications of shareholders and executives of a corporation who is an applicant for a license applicant for a liquor sales business, if the above reasons are stipulated as one of the grounds for restriction on comprehensive liquor wholesale business license through the provisions on the qualifications of shareholders and executives of the corporation, such reasons are not effective against the provisions of the Liquor Tax Act. Accordingly, the disposition of the disposition of the disposition authority that rejected an application for

(a)Article 1 of the Administrative Litigation Act / [general Administrative Disposition] , Article 8 and Article 10 of the Liquor Tax Act b. Article 15 (1) 3 (e) of the former Regulations on the Management of Liquor Tax (amended by National Tax Service Directive No. 1168 of March 25, 1994)

Supreme Court Decision 74Nu138 delivered on March 11, 1975 (Gong1975, 8368) 84Nu269 delivered on November 13, 1984 (Gong1985, 39)

Gyeongnam, Inc., Ltd.

Head of Seogsan Tax Office

Busan High Court Decision 94Gu6208 delivered on March 29, 1995

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, since a license for a liquor sales business is generally limited to business activities belonging to individual natural freedom in order to maintain order in liquor sales and preserve liquor tax purposes, but such restriction is interpreted to be cancelled for a specific case, so so that it can be restored to the specific case, the licensing authority should not refuse the license at will, as long as it does not fall under the grounds for restrictions listed in subparagraphs 1 through 11 of Article 10 of the Liquor Tax Act, and the plaintiff's auditor's door at the time of filing an application for a license for a comprehensive liquor wholesale business of this case does not dispute the fact that the plaintiff's head of audit at the time of filing an application for a license for a comprehensive liquor wholesale business of this case does not fall under the provisions of subparagraphs 5 and 10 of Article 10 of the Liquor Tax Act, but the above reasons for the plaintiff's officer, who is not the plaintiff, does not fall under the provisions of Article 15 (1) 3 (e) of the Liquor Tax Act, and thus, the court below's determination of the above grounds for rejection is 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.

Justices Park Jong-ho (Presiding Justice)