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| TITLE | Supreme Court en banc Decision 2021Du35834 Decided May 23, 2024 【Claim for Revocation of Imposition of Waste Charges, etc.】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] In a case where a cigarette manufacturer, for the purpose of profiting from the tax-induced incremental margin of a tobacco tax hike, has relocated cigarettes from their place of manufacture to a provisional location, which is contrary to conventional conduct or trade practice, prior to a tobacco tax hike, whether the relocation can be seen as the removal of cigarettes from their place of manufacture (negative) [2] In a case where cigarettes are taken out of its manufacturing site or bonded area to another manufacturing site or bonded area without payment of tax for the convenience of cigarette supply, whether an amended tax rate stipulated in the amended provision, which was in effect at the time when the cigarettes were removed from its manufacturing site or bonded area and relocated to another manufacturing site or bonded area without payment of tax after January 1, 2015, the date on which the Local Tax Act, amended by Act No. 12855 on December 23, 2014, and the Individual Consumption Tax Act, amended by Act No. 12846 on December 23, 2014, entered into force, applies to the cigarettes that were removed for a second time from the place where it had been initially brought to (affirmative), and whether the legal doctrine concerning the removal without tax payment and the meaning of “taking out” in the post-amended Local Tax Act, etc. applies likewise to the interpretation of “taking out [tobacco] from the manufacturing site,” thereby constituting the requisite element for the imposition of charges on waste, charges for national health promotion, and contributions to the Tobacco Cultivation Stabilization Fund (affirmative) [3] Whether Article 2 of the Addenda of the Enforcement Decree of the Act on the Promotion of Saving and Recycling of Resources (Feb. 3, 2015) constitutes retroactive legislation directed at legal or factual relationships that have been completed, which is prohibited in principle under the Constitution of the Republic of Korea (affirmative) | |
