Whether acquisition tax is imposed on dredging ships, etc. which are a kind of a barge with no ability to resist (negative)

The imposition of acquisition tax by the Incheon Metropolitan City and Incheon Metropolitan City as the port of shipment of the same ship is illegal as long as there is no taxation jurisdiction, since it does not fall under dredging ships, work ships, and barge, which are all kinds of barges with no fighting power per se due to the lack of anti-fighting power, and the imposition of acquisition tax is illegal as it is against the law.

Article 1 of the Administrative Litigation Act, Article 105 of the Local Tax Act

7. 26 July 1983, 83Nu204 decided Jul. 26, 198 (No. 151 No. 713, 1364)

Hyundai Construction Corporation

Head of Jung-gu Incheon Metropolitan City

The disposition of imposition of acquisition tax of KRW 394,105,056 against the plaintiff on November 16, 1981 by the defendant shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

According to Article 10 of the Local Tax Act (amended by Act No. 2945 of Dec. 31, 1976) and Article 107 of the Local Tax Act (amended by Presidential Decree No. 2945 of Dec. 31, 1976), the defendant may recognize that the plaintiff has imposed acquisition tax on 125 ships, such as tugboats, which are operated on overseas construction sites without registration or authorization, for overseas construction works. The plaintiff's attorney asserts that the disposition of this case is unlawful for the following reasons: first, the acquisition tax is not imposed on the "acquisition by construction or import of a ship to be placed on overseas ports only." The plaintiff's acquisition tax is not imposed on the plaintiff's non-taxation or non-taxation for overseas construction works; third, the plaintiff's acquisition tax is not imposed on the non-taxation or non-taxation for overseas construction works; second, the plaintiff's acquisition tax disposition of this case is illegal until the tax base of this case is imposed on the non-taxation or non-taxation overseas construction works.

In light of the reasoning of the judgment below, the court below's determination that the plaintiff's 60 ship's 60 ship's 10 ship's 60 ship's 10 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 60 ship's 125 ship's 60 ship's 20 ship's local tax act's 20 ship's local tax act's 5-6 ship's tax payment notice notice should be written.

Thus, the defendant's disposition of this case, like the above recognition, should be revoked in the notice of imposition as to the defect in the notice of imposition, i.e., the plaintiff's claim is justified without determining any other argument of the plaintiff, and the costs of the lawsuit are assessed against the losing defendant.

Judges Yoon Young-chul (Presiding Judge)