Goods on which the simplified tariff is applied under the provisions of the Customs Act shall be those subject to the simplified tariff rates and shall not be considered to include the customs duties and the customs duties under the simplified tariff rates.

Goods on which the simplified tariff is applied under the provisions of the Customs Act shall only be subject to the simplified tariff rates, and it shall not be deemed that the customs duties and the customs duties are included in the simplified tariff rates.

Article 1 of the Goods Tax Act (Abolition) and Article 8 of the Customs Act

Defendant

Prosecutor

Busan District Court Decision 70No249 delivered on October 29, 1970, Busan High Court Decision 70No249 delivered on October 29, 1970

The appeal is dismissed.

The first ground of appeal by the Prosecutor is examined;

Article 1 (1) 2-1 of the Goods Tax Act provides that the customs duty on goods shall be imposed at a rate of 50/100 of the price of the goods with respect to the stables, parts and accessories thereof at a rate of 8/100. However, since Article 1 (3) through (1) of the same Act provides that goods subject to the simplified tariff rates under the provisions of the Customs Act are not subject to the customs tax and goods subject to the simplified tariff rates under the provisions of the Customs Act, goods subject to the simplified tariff rates are only subject to the simplified tariff rates, and they cannot be deemed to include the customs duty and the customs duty under the simplified tariff rates. Further, the purport of the judgment below is as follows: the testimony of the witness adopted by the court below as evidence and the statement in the inquiry of the customs duty in the name of the Minister of Finance and Economy is that the general tariff rate of the goods shall be KRW 178,080 based on evidence; the court below erred by misapprehending the legal principles on goods subject to the simplified tariff rates of KRW 258,00,00,000 or less than the charges subject to the simplified.

The second ground of appeal is examined;

Even if examining the original judgment by comparing the records, it cannot be said that there was any violation of the rules of evidence or any error in failing to exhaust all necessary deliberations in the deliberation of evidence and fact-finding by the court below.

Therefore, the appeal is dismissed without merit. It is so decided as per Disposition by all participating judges.

Justices of the Supreme Court (Presiding Judge) Dog-Jak Kim Kim-nam Kim Young-gu