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Korea - Taxes on Alcoholic Beverages

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Korea - Taxes on Alcoholic Beverages WORLD TRADE ORGANIZATION WT/DS75/R WT/DS84/R 17 September 1998 (98-3471) Original: English Korea - Taxes on Alcoholic Beverages Report of the Panel The report of the Panel on Korea – Taxes on Alcoholic Beverages is being circulated to all Members, pursuant to the DSU. The report is being circulated as an unrestricted document from 17 September 1998 pursuant to the Procedures for the Circulation and Derestriction of WTO Documents (WT/L/160/Rev.1). Members are reminded that in accordance with the DSU only parties to the dispute may appeal a panel report. An appeal shall be limited to issues of law covered in the Panel report and legal interpretations developed by the Panel. There shall be no ex parte communications with the Panel or Appellate Body concerning matters under consideration by the Panel or Appellate Body. WT/DS75/R WT/DS84/R Page 2 Note by the Secretariat: This Panel Report shall be adopted by the Dispute Settlement Body (DSB) within 60 days after the date of its circulation unless a party to the dispute decides to appeal or the DSB decides by consensus not to adopt the report. If the Panel Report is appealed to the Appellate Body, it shall not be considered for adoption by the DSB until after the completion of the appeal. Information on the current status of the Panel Report is available from the WTO Secretariat. WT/DS75/R WT/DS84/R Page i TABLE OF CONTENTS Page I. PROCEDURAL BACKGROUND.......................................................................................................1 II. MEASURES IN ISSUE .........................................................................................................................3 A. THE LIQUOR TAX LAW ............................................................................................................................3 1. Categories ................................................................................................................................................3 2. Tax rates...................................................................................................................................................6 B. THE EDUCATION TAX LAW......................................................................................................................6 III. FACTUAL ARGUMENTS ...................................................................................................................8 A. EUROPEAN COMMUNITIES .......................................................................................................................8 B. UNITED STATES......................................................................................................................................11 C. KOREA....................................................................................................................................................13 1. Features of distilled alcoholic beverages...............................................................................................14 2. Consumer behaviour ..............................................................................................................................15 3. Price .......................................................................................................................................................15 4. Korean soju ............................................................................................................................................15 5. Changes since 1990 ...............................................................................................................................17 IV. CLAIMS OF THE PARTIES .............................................................................................................19 V. LEGAL ARGUMENTS.......................................................................................................................20 A. PRELIMINARY ISSUES.............................................................................................................................20 1. General...................................................................................................................................................20 2. Specificity of the panel requests............................................................................................................20 3. Adequacy of consultations.....................................................................................................................22 4. Confidentiality .......................................................................................................................................24 B. PANEL AND APPELLATE BODY REPORTS ON JAPAN - TAXES ON ALCOHOLIC BEVERAGES .................25 1. Complainants .........................................................................................................................................25 2. Korea......................................................................................................................................................27 C. THE BURDEN OF PROOF..........................................................................................................................31 1. Korea......................................................................................................................................................31 2. Complainants .........................................................................................................................................33 D. ARTICLE III ARGUMENTS.......................................................................................................................34 1. Complainants .........................................................................................................................................34 2. Korea......................................................................................................................................................49 VI. REBUTTAL ARGUMENTS...............................................................................................................73 A. EUROPEAN COMMUNITIES.............................................................................................................73 1. Shochu and soju .....................................................................................................................................73 2. The Japanese market and the Korean market ........................................................................................73 3. All types of soju are one and the same product.....................................................................................74 4. Soju and vodka are like products...........................................................................................................77 5. Soju and the other distilled spirits are directly competitive and substitutable products.......................81 6. The Dodwell study.................................................................................................................................90 7. The Sofres report....................................................................................................................................93 8. The Trendscope survey..........................................................................................................................94 9. The measures are applied "so as to afford protection to domestic production"...................................94 B. UNITED STATES.................................................................................................................................96 1. General: Violation of Article III:2.........................................................................................................96 2. Violation of Article III:2, First Sentence...............................................................................................97 3. Violation of Article III:2, Second Sentence ..........................................................................................99 4. The Dodwell Study ..............................................................................................................................109 5. The measures are applied "so as to afford protection to domestic production"..................................111 WT/DS75/R WT/DS84/R Page ii C. KOREA................................................................................................................................................112 1. The Nielsen Study................................................................................................................................112 2. General comments ...............................................................................................................................112 3. Generalisations about the Korean products .........................................................................................113 4. Actual (or potential) competition ........................................................................................................114 5. Broad or narrow interpretation of products in dispute ........................................................................124 6. "So as to afford protection" .................................................................................................................125 7. Comments of Korea to the EC Trendscope survey .............................................................................126 D. EC AND US COMMENTS
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