손해배상(기)
1. All appeals by the plaintiff (appointed party) are dismissed.
2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).
1. Facts of recognition;
A. On October 201, 201, the Plaintiff, together with the Appointor A (hereinafter collectively referred to as “Plaintiffs, etc.”), operated “P” as an entertainment drinking club under Q 4.409, Q 4.09 from the same 201, and around 2011, the Plaintiff requested the Ministry of Government Legislation to interpret the following matters in relation to “related statutes” as stated in the attached Form 201.
In the case of selling alcoholic beverages at a place of business registered under Article 5 of the Value-Added Tax Act (Article 2 subparag. 4 of the Enforcement Rule of the Special Act on the Safety Control of Publicly Used Establishments), the head of the competent tax office may revoke the registration of a business operator under Article 5(6) of the Value-Added Tax Act.
B. On August 19, 201, the Minister of Government Legislation sent the reply to the following purport (hereinafter “instant statutory interpretation”) to the Plaintiff.
1) In light of the fact that the head of a tax office having jurisdiction over a place of business registered as a call text business under Article 5 of the Value-Added Tax Act sells alcoholic beverages to a place of business registered as a call text business, and thereby, the administrative agency may take measures of closure, etc. pursuant to Article 79(1) of the Food Sanitation Act. 2) According to Article 11(1)4 and Article 11(2) of the Enforcement Decree of the Value-Added Tax Act, the head of a tax office may not revoke the registration of a business operator under Article 5(6) of the Value-Added Tax Act solely on the ground that the head of a tax office sells alcoholic beverages to a place of business registered as a call text business
C. The Plaintiff received the statutory interpretation of this case from the Ministry of Health and Welfare, the National Tax Service, the National Police Agency, the Ministry of Culture, Sports and Tourism, the Government viewing, Dongcheon-gun Gun Office, Socheon-gun Gun Office, the Dongdaemun-gu Office, the Dongdaemun-gu Office, the Government Tax Office, and the Dongdaemun-gu Office.