상품권 매입량을 근거로 게임장의 과세표준을 추계산정함은 위법함[국패]
Seoul Administrative Court 2009Guhap54604 ( October 10, 2010)
early 209west2629 (Law Firm 08, 2009.08)
The estimation of the tax base of the game room based on the purchase quantity of merchandise coupons is illegal.
(1) In light of the fact that a person who is obligated to submit merchandise coupons, such as the details of the issuance of merchandise coupons is a merchandise coupon issuer and does not bear an obligation, and that a merchandise coupon issuer does not investigate the authenticity of the report of the total merchandise coupon issuer, etc., it is insufficient to readily conclude that merchandise coupon data are authentic.
2010Nu34394 Disposition to revoke the imposition of value-added tax.
IsaA
○ Head of tax office
Seoul Administrative Court Decision 2009Guhap54604 decided September 10, 2010
April 6, 201
April 20, 2011
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of value-added tax of KRW 22,769,550 for the first term of 2006 against the Plaintiff on April 8, 2009 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is identical to that of the first instance court, except for the addition of a part of the reasoning for the judgment in the following paragraphs, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of
2. The addition;
(a) add ‘A’ Nos. 6, 7 in the front of the entry of the evidence Nos. 5 and 6, 3 in the judgment of the first instance;
(b) add to the following nine (9) a written judgment of the first instance court, which shall be the fifth and nine (9):
① The Plaintiff was registered as the proprietor of the game of this case on March 1, 2006. On March 1, 2007, the game of this case was discontinued, and during the said period, the lessor was not in arrears with the monthly tax on the game of this case (the witness of the first instance trial).
On the other hand, the defendant stated that the purchase quantity of merchandise coupons (No. 2) which the defendant used as the basis for taxation can only be entered as to the purchase quantity of merchandise coupons from January 2006 to March 2006, and that the purchase quantity of merchandise coupons is not entered as to the purchase quantity of merchandise coupons after April 2006, and that the contents of the purchase quantity of merchandise coupons can be different from the fact in the promotion of Korean Education and Culture of Gift Certificates as a merchandise coupon issuer.
As above, there is room for doubt as to whether the contents of the purchase quantity of merchandise coupons are correct, but the defendant did not investigate the location, size, number of games, etc. of the game of this case and investigate whether the contents of the entries are identical to the facts, and issued the disposition of this case based on only the purchase quantity of merchandise coupons. It cannot be readily concluded that the contents of the document No. 2 are identical to
3.In conclusion
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.