조세심판원 조세심판 | 2007-05-15 | 국심2007중0557 | 부가
National High Court Decision 2007J057 (Law No. 15, 2007)
Gift certificates, etc. paid to users when meeting the requirements prescribed in the game are merely prize money or incentive, and the value of the relevant gift certificates shall not be deducted from the tax base.
Article 1 of the Value-Added Tax Act / Time of Supply for Specialized Infrastructure Services
I dismiss the appeal.
1. Summary of disposition;
On May 20, 2005, the claimant is a person who registered a business operator with the trade name "OO game room" (hereinafter referred to as "OO game room") in the OO game room.
In calculating sales amount of value-added tax on the key game room, the agency
The payments, charges, fees, and all other monetary values, regardless of the pretext thereof, which are received from the counter bank, shall be deemed to include all monetary values in the compensatory relationship, and merchandise coupons, etc. paid to the user shall be deemed to be equivalent to a simple award, and the applicant shall be deemed to have omitted sales in the second half of 2005, and 7,158,000 won in the first half of 2006, and 367,443,470 won in the second half of 205, and 815,081,460 won in the first half of 2006, respectively. < Amended by Presidential Decree No. 19113, Nov. 1, 2006>
On January 25, 2007, the claimant appealed and filed an appeal for adjudication.
2. Opinions of the claimant and disposition agency;
A. The claimant's assertion
(1) If the nature of the business of the game at issue is viewed as the game provision service, the game provision service
The consideration for a game machine is a consideration to be paid by a customer to a game providing business operator for the use of a game machine. In such cases, the consideration shall not be the total amount that a customer input in the game machine, but the difference between the face value of a merchandise coupon and the re-purchase price of a merchandise coupon.
(2) If the nature of the business of the key game room is viewed as merchandise coupon sales agency service, game
The price for services provided is the amount calculated by deducting the purchase price from the sales amount of merchandise coupons.
(3) When considering the business nature of the key game room as merchandise coupon sales business, it is reasonable to view that merchandise coupons are continuously and repeatedly purchased and directly corresponding to sales in the course of running the key game room as merchandise coupon sales business, and it is not the encouragement items paid as temporary event character.
In addition, since the sales of merchandise coupons (securities) are not considered as the supply of services and goods under the Value-Added Tax Act, the value-added tax may not be imposed on the sales price of merchandise coupons.
(b) Opinions of disposition agencies;
A game machine is used by a business operator who operates a game room and is a user;
The value-added tax is imposed by the supply of the service, and the value-added tax base of the free game room is the total input amount, which is the cost of the use of the game machine.
In addition, gift certificates, etc. paid by the business operator to the user when meeting the requirements prescribed in the game are merely awarded money, and the value of the gift certificates concerned shall not be deducted from the value-added tax base.
3. Hearing and determination
(a) Points in dispute;
Whether the value-added tax base of the game room is the total amount of cash inputs by the game room users in the game machine, and whether the total amount of cash inputs in the game machine is the amount obtained by deducting the purchase price of merchandise coupons withdrawn from the game machine.
(b) Related statutes;
(1) Article 1 of the Value-Added Tax Act (amended by Act No. 7876 of March 24, 2006) 【Taxable object】 (1) Value-Added Tax shall be imposed on each of the following transactions:
1. Supply of goods or services; and
Article 7 【Supply of Services】 (1) Supply of services shall be either providing services or having others use goods, facilities or rights, on all contractual or legal grounds.
Article 13 【Tax Base】 (1) The tax base of value-added tax on the supply of goods or services shall be the aggregate of values under each of the following subparagraphs (hereinafter “value-added tax”): Provided, That value-added tax shall not
1. Where payments are given in money, the payments;
(2) The following amounts shall not be included in the tax base:
1. The amount of discount;
2. The value of returned goods;
(3) The discounted amount, loss, bounty, and other amounts similar thereto on the value of supply after the goods or services are supplied shall not be deducted from the tax base.
(2) Article 22 of the Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 1930 of Feb. 9, 2006) (the time of supply for services) 【the time of supply for services’ under Article 9(2) of the Act shall be as follows: Provided, That where the time of supply for services supplied prior to the closure of business comes after the date of such cessation,
1. In the case of ordinary supply, when the offer of the service is completed;
2. Where services are supplied on the basis of the standard payment, interim payment, long-term installment or other terms, or services are continuously supplied on the basis of which the unit of supply cannot be partitioned, when each part of the price is received;
3. Where the provision of services is completed and the value of supply is determined, in case where the provisions of subparagraphs 1 and 2 are not applicable.
Article 48 (Calculation of Tax Base) (1) The tax base under Article 13 (1) of the Act includes all monetary values in relation to consideration regardless of the pretext such as consideration, charge, commission, or any other pretext received from a trader.
(3) Article 14 of the Framework Act on National Taxes (amended by Act No. 7796 of Dec. 29, 2005) 【Real Taxation】 (1) When the ownership of the income, profit, property, act or transaction subject to taxation is merely nominal, and there is another person to whom it actually belongs, the person to whom it actually belongs shall be the person to whom it actually belongs as
(2) The provisions pertaining to the calculation of tax base in tax-related Acts shall apply according to the substance, notwithstanding the name or form of the income, profit, property, act or transaction.
(4) Article 2 of the Sound Records, Video Products and Game Software Act (amended by Act No. 7131 of Jan. 29, 2004) 【Definition】 The definitions of terms used in this Act are as follows.
3. The term "game products" means video products and apparatuses produced so as to allow a person to play a game by making use of data processing technology, such as computer programs, or a mechanical device for making good use of leisure time, raising the effect of learning and physical exercise incidental thereto: Provided, That those falling under any one of the following items shall be excluded:
(a) Those subject to discipline pursuant to other Acts and subordinate statutes;
(b) Game products mixed with those other than game products and those publicly notified by the Minister of Culture and Tourism as deemed unnecessary to be regulated as game products.
C. Facts and determination
Game machine installed in a key game room is a game product for entertainment classified as "at least 18 years of age or older" at the Video Rating Deliberation Committee pursuant to Article 20 of the Sound Records, Video Products and Game Software Act (hereinafter referred to as the "Mambling and Video Products Act"), and the method of running the game in the case of using the key game room is as follows:
(a) The user inputs cash in a game machine (for a week, the use of 10,00 won paper money) and conducts the game, and the amount of the input will be attributed to the full owner of the game, but where the user bears a certain game condition, the user shall be paid a few times of the input money as a prize.
(B) A user who correctly predicted a game condition may withdraw or continue to play a game with a gift certificate received as a prize, and when the game is terminated, it is investigated that the user who withdrawn the remaining gift certificate and exchanged it in cash at a merchandise coupon exchange office in the vicinity after deducting an amount equivalent to approximately 8 to 10% of the face value when exchanging gift certificates.
The income structure of the key entertainment room (e.g., the time)
(1) In the case of a customer’s actual payment of the actual value of the imported merchandise coupons 10,0020,000,000 △△6,000,00020,0018,4018,6001, 6002,000,000,0000,000,0003, 2080c10,0004,004,0004,004,000 △△△△6,006,006,006,006,0004,0006,006,006,0004,000,000 △△△△6,000,0036,004,004,004,0036,2036,2880,80
Note) The rate of payment of merchandise coupons (e.g. rate of payment) shall be 90%, and the deduction rate shall be 8% in the exchange of merchandise coupons.
(C) The gift certificates used once are not used again, and the operators of entertainment rooms use them in the game machine by purchasing a new gift certificate. In the purchase of a new gift certificate, the purchase of a price at a discount of approximately 5 to 10 per cent below the face value, and here there arises profit margins on gift certificates for entertainment room business.
(D) The rate of dividend is not specially regulated, so it is possible to manipulate to a certain degree. However, if the rate of dividend is too low, the owners of entertainment establishments are clearly explained that the rate of dividend is more than 90% due to the decrease of the users, and if the average rate of dividend on a specific day is more than 100%, the number of imports on the day is the number of imports.
(2) First, we examine whether the cost of using the game machine installed in the key game room is subject to value-added tax.
(A) According to the provisions of Article 7 of the Value-Added Tax Act, the supply of services is either providing services or allowing the use of goods, facilities, or rights due to all contractual or legal causes. According to the provisions of Article 48 of the Enforcement Decree of the same Act, the base of value-added tax includes all monetary values in a quid pro quo-related relationship regardless of the pretext, such as the price, charge, fees, or
(B) In addition, the game business of the key game room is classified as a general game room under Article 2 subparagraph 9 (b) of the Act on the Punishment, etc. of Speculative Acts and subordinate statutes, and the casino business is classified as a tourism business under Article 3 (1) 5 of the Tourism Promotion Act. Moreover, the speculative business, which is an act of gathering property or property benefits from many people and determining gain and loss by an influence method, is stipulated under Article 2 (1) 2 of the Special Act on the Regulation and Punishment, etc. of Speculative Acts and subordinate statutes, unlike the casino business and the speculative business, the game business of the key game room is separately stipulated under the applicable Acts and subordinate statutes, so the purpose
(C) The claimant should be deemed as a kind of “deposit” rather than the cost of using the game room. The merchandise coupon emitted from the game machine should be deemed as a “return of deposit” rather than a gift of the nature of the bounty. Since the principle of the game machine is the same as the principle of the casino game, it is argued that a disposition that deemed the cost of using the game machine installed in the game room is unreasonable as a value-added tax assessment.
In the case of the key game room, the principle of speculation is included in some game products designed to play a game by using data processing technology such as computer programs or mechanical devices. However, since the casino game room differs in the purpose of its establishment or condition, and the method of its use is mainly used for the facility (game machine), it is reasonable to regard the fee as the price for the use of the facility as the price for the use of the service under Article 7 of the Value-Added Tax Act rather than the deposit money.
(3) The details of the claimant’s value-added tax return and the amount of revenue of the claimant determined by the purchase ledger shall be as follows:
Tax base return of the taxable period, the amount of tax collected, the amount of tax collected, the amount of tax collected, and the other party to the transaction in the game room, 2005.2, 52, 363, 079, 953, 079, 079, 95367, 43206.136, 2277, 158,007, 158,008, 00815, 0815, 081, 188, 590, 237, 95.10, 237, 955
(4) The claimant presented documentary evidence of the amount of merchandise coupon payments, and argued that the value-added tax base of the key game room is that the amount of merchandise coupon payments paid to the user should be deducted from the total amount input in the game machine. However, the game machine installed in the key game room is installed mainly for entertainment by the negative method, the purpose of the user's input of cash in the game machine is to pay in advance the cost of using the game for a certain period of time, the total amount of money invested in the game machine belongs to the owner of the total amount of the game machine, and the user is paid merchandise coupons only when the game conditions are met. Therefore, the value-added tax base is that the amount of merchandise merchandise should be the total amount of the cost of using the game machine, which is the cost of using the game machine, and it is reasonable to deduct the value of the merchandise coupon concerned from the tax base because the merchandise coupon which is paid to the user when meeting the requirements set in the game machine.
This case shall be decided as ordered by the provisions of Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes, because the petition is without merit as a result of the review.