(심리불속행) 신용카드매출전표에 봉사료로 기재된 금액 상당에 대해 부가가치세 및 특별소비세를 과세한 처분은 적법함[국승]
Seoul High Court 2010Nu9640 ( October 14, 2011)
early 208 Heavy3011 (Law No. 203. 20, 2009)
(C) The disposition imposing value-added tax and special consumption tax on an amount equivalent to the amount stated as a service charge on credit card sales slip is legitimate.
The disposition imposing value-added tax and special consumption tax on service charges is legitimate, since there is no objective evidence to acknowledge that the amount equivalent to the service charges stated on credit card sales slip has been actually paid to employees, such as water, and the customer does not seem to have been aware that the service charges are attributable to water, and the service charges are not paid to water.
2011du5148 Disposition of revocation of Disposition of Imposition of Value-Added Tax
△-gu Co., Ltd.
○ Head of tax office
Seoul High Court Decision 2010Nu9640 Decided January 14, 2011
All appeals are 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, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition
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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,