게임장 과세표준 산정시 상품권 액면가액의 공제 여부[국승]
Seoul High Court 2009Nu29464 (20 August 20, 2010)
Early High Court Decision 2006Du4471 (O6.28, 2007)
Whether the face value of merchandise coupon is deducted when calculating the tax base of the game place.
In calculating the value-added tax base in the game area where merchandise coupons are offered as free gifts, it shall not be deemed that the face value or acquisition value of merchandise coupons provided by the game machine users to the game machine users as free gifts from the total amount which the game machine users input in the game machine.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the grounds of appeal on the grounds of appeal do not include the grounds provided for in each subparagraph of Article 4(1) of the Act
Therefore, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.