부가가치세등부과처분취소
1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The first instance court.
1. The reasoning of the court's explanation concerning this case is as follows, except for the cases in which Chapters 4, 15, and 6, 15, and 15, of the judgment of the court of first instance are written as follows. Thus, the reasoning of the judgment of the court of first instance is as stated in Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
“2) In light of the provisions of this Act and subordinate statutes, we examine whether the instant service charges constitute the service charges of employees excluded from the sales amount of the Plaintiffs.
According to the overall purport of Gap evidence Nos. 5 through 20 (including each number), Eul evidence Nos. 2 and 3, and the whole purport of arguments, the plaintiffs received 5% of the food service charges from customers as service charges, and credit card sales slip issued to customers divided the food service charges and service charges. ② The employees of the food service center operated by plaintiff C and the employees of the plaintiff company are equally divided into members of the service association (hereinafter referred to as the "service association of this case") in principle. ③ The service charges of this case are not included in the statement of wages of the employees who received them, ④ The members of the contract between the plaintiff C and the customers while conducting the food service center business were paid 5% of the food service charges from customers, and the company did not receive the service charges from the customers regardless of the company to provide the service at various events, and ⑤ The company did not receive the service charges of the plaintiff's members from the customers and the company did not receive the service charges of the service charges of the 5th company.