【Syllabus of Latest Opinion】 Supreme Court Decision 2022Du60776 Decided May 29, 2025 【Cancellation of Disposition Refusing to Issue a Standard Customs Advance Notice Report】
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사건번호
2022Du60776
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선고일자
2025. 05. 29.
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사건분류
Taxation
【Main Issue and Holding】
In a case where: (a) Party A, a business entity which imports and supplies raw materials for cosmetics to cosmetics manufacturers, filed an application for the issuance of a standard customs advance notice report on CBD Isolate (Cannabidiol) with the Director of the Korea Pharmaceutical Traders Association; and (b) the Director of the Korea Pharmaceutical Traders Association notified Party A of the refusal to issue a standard customs advance notice report on the grounds that CBD, which is isolated and extracted from mature cannabis stalks, counts as cannabis, which is prohibited from import and possession, and thus falls under raw materials which cannot be used for the manufacture of cosmetics (narcotics under Article 2 of the Narcotics Control Act) in accordance with Article 8(1), etc. of the Cosmetics Act, the case holding that the lower court, which held that the above disposition was unlawful, despite that the subject import constitutes “cannabis” under the interpretation of narcotics control statutes, erred by misapprehending the relevant legal doctrine