불법 카지노 도박장에 대한 특별소비세 등 과세[국승]
Seoul Administrative Court 2010Guhap2371 (2010.05.07)
Seocho 209west 2180 (Law No. 9.10, 2009)
Taxation, such as special consumption tax, etc. on illegal casino gambling places
Casino business which is subject to special consumption tax shall not be limited to the case of permission, and where money exchange is received from users of gambling games and commission fees, it shall be deemed the fee for casino facilities and shall be subject to value-added tax.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked, and all imposition of special consumption tax, education tax, and value-added tax on June 2, 2008 by the defendant against the plaintiff on the attached Table of Imposition.
1. Quotation of judgments of the first instance;
The reasoning for this Court’s explanation concerning this case is as stated in the part of the judgment of the first instance except for the rejection of additional testimony by a witness KimA, contrary to facts recognized by the first instance court, and therefore, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Consultations
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.