Disposition of imposition, such as special consumption tax, etc., on delivery of television to the military delivery businessman to USFK

Where a military supplier who has entered into a supply contract with the USFK and receives the price in full in foreign currency, the special consumption tax shall be exempted pursuant to Article 15 of the Special Consumption Tax Act, Article 2 (1) 2 of the Enforcement Decree of the same Act, Article 11 (1) 4 of the Value-Added Tax Act, Article 26 (1) 4 of the Enforcement Decree of the same Act and Article 9 and Article 13 (1) (a) of the Agreement on the Status of the United States Armed Forces in Korea between the Republic of Korea and the United States of America, and the value-added tax shall be applied to the value-added tax.

Article 15 of the Special Consumption Tax Act; Article 2(1)2 of the Enforcement Decree of the Special Consumption Tax Act; Article 11(1)4 of the Value-Added Tax Act; Article 26(1)4 of the Enforcement Decree of the Value-Added Tax Act; Article 9 and Article 13(1)(a) of the Agreement Between the Republic of Korea and the United States of America on the Status of

[Defendant-Appellee] Kim Jong-gu, Counsel for defendant-appellee

Head of the Gu Tax Office

Daegu High Court Decision 84Gu169 delivered on October 18, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

In light of the records, the court below, based on macroficial evidence, set up a non-party large-scale local letter of credit which is impossible to cancel the television produced by the plaintiff between the non-party large-scale enterprise and the non-party large-scale enterprise that is the military payer of January 30, 1980 by entering into a television delivery contract with the us in Korea. The non-party large-scale enterprise entered into a television delivery contract with the us in Korea on February 22, 1980, the non-party large-scale enterprise with the us purchase office (K.C.A.) and approved an application for approval of removal of special consumption tax exemption due to military payment from the us and then approved and controlled by the us in Korea, brought it into the domestic hotel exclusive to the us large-scale hotel store. The decision of the court below is just in light of Article 15 of the Special Consumption Tax Act, Article 2 (1) 2 of the Enforcement Decree of the same Act and Article 11 (1) 4 of the Value-Added Tax Act and Article 16 (1) 4) of the Agreement or Enforcement Decree of the United States.

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

Justices Park Jong-dong (Presiding Justice)