부가가치세법 제13조 제1항 제3호의 취지 및 동법시행령 제52조 제1항의 조세법률주의 위반여부.
Purport of Article 13 (1) 3 of the Value-Added Tax Act, and whether it is in violation of the principle of no taxation without law under Article 52 (1) of the Enforcement Decree of the said Act.