(심리불속행) 택가라오케는 과세유흥장소에 해당하지 않음[국승]
Seoul High Court 2009Nu32088 ( October 26, 2010)
early 208west0969 ( October 31, 2008)
(C) Newly Inserted by Presidential Decree No. 10605, Feb. 1, 2001>
(Main) It is insufficient to deem that there were entertainment visitors, such as entertainment facilities and female entertainment loans, etc., or entertainment bar business using studiods for women, such as dance halls, etc., and there is no other evidence to acknowledge otherwise.
2010Du28137 Revocation of imposition of global income tax, etc.
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○ Head of Tax Office and one other
The Seoul High Court Decision 2009Nu32088 Decided October 26, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see