쟁점봉사료가 이 사건 웨이터에게 실제로 지급된 사실이 있는지 여부[국승]
Busan High Court-2015-Nu 21391 ( November 04, 2015)
Whether the key service charges were actually paid to the water of this case
The service fee of this case is not a service fee paid by the customers for the special services provided by the entertainment reception reception workers, but a payment of the amount received by the plaintiffs from their own income as piece-based remuneration or allowances.
Article 13 of the Value-Added Tax Act / [Tax Base] Article 35 of the Enforcement Decree of the Value-Added Tax Act
2015Du56755 Disposition of revocation of Disposition of Imposition of Value-Added Tax
○ Kim
○ Head of tax office
Busan High Court Decision 2015Nu21391 Decided November 04, 2015
on 18, 2016
All appeals are dismissed.
The costs of appeal shall be borne by the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by