오락용 게임기 투입금액 총액을 과세표준으로 한 부가가치세 과세처분의 당부[국승]
Incheon District Court 2008Guu2198 (2.05)
National High Court 2007J 5075 (208.05)
propriety of the assessment of value-added tax in which total input amount of game machine for recreation is the tax base
The base of value-added tax is to include all monetary values from the other party to the transaction, which are paid to the user when meeting the requirements prescribed in the game, and the value of the relevant merchandise coupon is not deducted from the tax base.
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 is revoked. The defendant's disposition of imposition of value-added tax of 44,718,940 won, value-added tax of 2, 2005 against the plaintiff on May 10, 2007, and value-added tax of 1,03, 311,300 won shall be revoked.
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of the first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act.
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.