과세관청이 아닌 보세운송면허 부여기관의 비과세 해석에 의한 사무처리로 말미암아 4년반 동안 면허세가 부과되지 않은 경우 비과세 관행의 성립을 인정한 사례.
A case of acknowledging the establishment of a non-taxation practice when the license tax has not been levied for four and a half years due to administration of affairs based on the non-taxation interpretation by the agency that grants the bonded transport license, not by the taxing authority.