(a) The tax base of the goods tax under the former Goods Tax Act (No. 2681, Dec. 21, 1974);

(b) The case holding that the goods tax, etc. already paid shall be deducted under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export;

A. According to the provisions of Article 2(1)1 of the former Customs Duties Act (Act No. 2681, Dec. 21, 1974), the tax base of the goods tax is the amount calculated by deducting the goods tax on the goods in question from the amount equivalent to the ordinary transaction quantity and the price where the manufacturer or seller freely ships out or sells the goods to all purchasers by means of the ordinary transaction method.

B. If it is intended to deduct an amount equivalent to the customs duties, etc. paid in accordance with Article 3(2) of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export from the raw materials of a bonded area in a bonded area, it shall be submitted to the tax authority along with a written confirmation of deductible tax amount. However, if the tax authority issues a tax exemption stamp and refuses to issue a written confirmation of deductible tax amount because the goods concerned are duty-free goods, and if the application is not submitted, it is reasonable to deduct

Article 2(1)1 and (2) of the former Goods Tax Act, Article 5(1)1 of the Enforcement Decree of the same Act, Article 4 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export, Article 1(1) of the Enforcement Decree

1. The case where the plaintiff 20

Head of Southern District Tax Office

Seoul High Court Decision 78Gu433 delivered on September 19, 1978

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The defendant's grounds of appeal are examined (to the extent of supplement in case of supplemental appellate brief submitted after the expiration of the period).

(1) According to the court below's reasoning, Article 2 (1) (2) of the former Customs Act and Article 5 (1) 1 of the Enforcement Decree of the same Act stipulate that the tax base of the goods tax shall be the amount calculated by deducting the amount of the goods tax (including the defense tax) from the total amount of the goods received ordinarily by the parties to the transaction at the factory or at the store, i.e., the amount of the goods released, e., the amount of the recorded goods. The plaintiff, based on the evidence of the judgment, issued 100 recorded on December 26, 1976 and 160 recorded on March 28, 197 to the defendant before shipping the recorded goods into the bonded area, which is the manufacturing place, the amount of the above 60 tax-free goods and the defense tax-free amount at the time of the above 100 tax-free goods and the above 160 tax-free goods were no longer necessary to pay the above tax-free goods, and the defendant, as the tax base for the recorded goods, was no more than 160.

According to Article 2 (1) 1 of the former Customs Act, the tax base of the goods tax on goods taken out or sold at a manufacturing place shall be based on the price at the time of shipment or sale. Under Article 2 (3) of the same Act, the price at the time of shipment or sale shall be calculated as prescribed by the Presidential Decree. Article 5 (1) 1 of the Enforcement Decree of the same Act provides that the price at the time of shipment or sale shall be the amount equivalent to the price at the time of shipment or sale by the manufacturer or seller according to the usual trading quantity and method (ordinary price). Article 2 (2) of the same Act provides that the above price shall not include the goods tax on the goods. In full view of the above provisions, the tax base of the goods tax is that the manufacturer or seller deducts the taxes on the goods from the amount equivalent to the price at the time of sale or sale by the ordinary trading quantity and the usual trading method, and thus, the tax base of the goods tax shall be interpreted as the tax base based on the former Special Consumption Tax Act (Article 1 of the same Act).

(2) According to Article 4 of the Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export and Article 1(1) of the Enforcement Decree of the same Act, the lower court determined that if the goods which were acquired from a bonded area were not manufactured and processed, the tax amount collected by the head of the competent tax office pursuant to Article 3(2) of the same Act should be deducted within the scope of the amount of internal consumption tax on the manufactured and processed goods. Article 1(3) of the Enforcement Decree of the same Act provides that the Plaintiff would not be required to obtain the tax credit for the aforementioned goods from the date of issuance of certificates of tax credit for the first time after deducting the amount of tax credit for the said goods from the date of 7th of the above 7th of the date of issuance of certificates of tax credit for the first time, and that the Defendant would not be required to obtain the tax credit for the said goods from the head of the competent tax office for the first time after deducting the amount of tax credit for the said goods from the said 9th of the Enforcement Decree of the same Act.

The second issue is also groundless.

Therefore, all arguments are without merit, and the appeal is dismissed. 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 Dra-ro (Presiding Justice)