상품권 판매수량 자료에 근거해 게임장 과세표준을 추계해야 된다는 주장의 당부[국승]
Suwon District Court 2008Guhap605 ( October 21, 2008)
National High Court Decision 2007J395 ( November 14, 2007)
Appropriateness of the assertion that the game room tax base should be estimated based on the quantity of merchandise coupon sales data
Considering the fact that the designation of merchandise coupon can be revoked if the electronic merchandise coupon management system that has the function to grasp the current status of sales and collection of merchandise coupons is not established, the amount of merchandise coupon sales presented by the Korea Game Industry Development Institute is deemed to be appropriate for the defendant as the basis of taxation.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of value-added tax of 663,225,00 won imposed on the Plaintiff on November 28, 2006 shall be revoked.
1. Acceptance of the judgment of the first instance; and
The reason for this opinion is as follows: Article 8 (2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act provides that the reasons for this opinion shall be the same as the entry of the first instance judgment except for the following changes:
○ 3 Hair 1, 2 Hair Hair 3 Hair Hair Hair and 2 Hair Hairs Hairs Mads 3(b), 8 subparag. 4, and 9(1)1 of the above Operating Rules) add the following:
According to the final judgment, “the Plaintiff was indicted for violating the Act on Special Cases concerning Regulation and Punishment of Fraudulent Acts, Etc. concerning the Operation of the Adult Entertainment.” The Plaintiff was found to have earned an average of KRW 400,000 per day from January 23, 2006 to July 14, 2006. However, according to each of the evidence Nos. 1, 2, 12, 13, and 14, the fact finding in the above criminal judgment is merely based on the Plaintiff’s own statement, and the fact finding in the above criminal judgment was conducted on July 14, 2006 at the adult entertainment room and the exchange office used by its customers, and it is more objective and more difficult for the Plaintiff to find out the credibility of the gift certificates, which were purchased at the same time as above, in light of the fact that the Plaintiff’s average quantity of the gift certificates purchased at the same time, and it is more difficult for the Plaintiff to find out the content of the gift certificates more reliable, i.e., the quantity of the gift certificates purchased at this point.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as the plaintiff's appeal. It is so decided as per Disposition.