상품권의 액면금액에 배당률을 적용하여 과세표준을 산정하는 것이 추계경정방법에 해당하는지 여부[국승]
Seoul High Court 2008Nu27683 (Law No. 25, 2009)
Whether calculating the tax base by applying the dividend rate to the face value of merchandise coupons falls under the method of estimated correction.
The merchandise coupon game room is distinguished from gambling prohibited by law as a business subject to value added tax because it is distinguished from gambling prohibited by law. The merchandise coupon's total face value and revenue amount are proportional relations between the sales rate and the sales rate, so the expense relation ratio can be calculated. The merchandise coupon's nature of the merchandise coupon's subsidy is the nature of the merchandise coupon's subsidy, and it is not deducted
The contents of the decision shall be the same as attached.
Article 7 (Supply of Value-Added Tax Act)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per