(영문) 부산고등법원 2009. 12. 23. 선고 2009누1105 판결게임장 과세표준 산정시 상품권 액면가액을 공제해야 된다는 주장의 당부[국승]
Busan District Court Decision 2008Guhap2089 ( October 15, 2009)
National High Court Decision 2007Nu5120 (Ob. 20, 2008)
Appropriateness of the assertion that the face value of a gift certificate should be deducted in calculating the game site tax base;
In calculating the value-added tax base in the game place where merchandise coupons are offered as free gifts, the total amount invested by the game user in the game machine shall be calculated as the tax base, and the amount of merchandise coupons paid as free gifts shall not be deducted.
The contents of the decision shall be the same as attached.
1. The plaintiff (appointed party)'s appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of value-added tax of KRW 285,006,080 for the first term of August 8, 2007 against the plaintiff (appointed parties) and the designated parties shall be revoked.
The reasoning for this court's explanation is as stated in the reasoning of the judgment of the court of first instance, except for adding "after 15," "after 7th of the judgment of the court of first instance, 15, 8th of the judgment of the court of first instance, 23, 24, 25, 34, 16th of the evidence of first instance, 16th of the judgment of the court of first instance, and 23, 24, 25, and 34, 420 of the Civil Procedure Act.