골프회원권을 법인의 업무와 관련하여 그 상대방에게 접대의 목적으로 구입한 경우에는 접대비로 매입세액 불공함이 타당함[국승]
Suwon District Court 2012Guhap1236 ( November 30, 2012)
Cho High Court Decision 201J 3374 (No. 05, 2012)
Where golf membership is purchased by the other party for the purpose of entertainment in connection with the business of the corporation, it is reasonable to hold the input tax amount as entertainment expenses.
(1) The Plaintiff asserted that the Plaintiff purchased the instant golf membership solely for the purpose of contact with the customer, regardless of the welfare of employees, etc., and the cost of acquiring the instant golf membership ought to be deemed entertainment expenses. Therefore, the instant disposition denying the deduction of the input tax amount and imposing the value-added tax is lawful.
Article 60 of the Enforcement Decree of the Value Added Tax Act
2012Nu40249 Revocation of Disposition of Imposition of Value-Added Tax
Daeil system, Inc.
port of origin
Suwon District Court Decision 2012Guhap1236 Decided November 30, 2012
May 24, 2013
July 5, 2013
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of value-added tax of KRW 000 against the plaintiff on July 7, 2011.
The reasons for this decision are as stated in the judgment of the court of first instance.
Then, the judgment of the first instance is legitimate, and the appeal of the plaintiff is dismissed as it is without merit. It is so decided as per Disposition.