게임장 과세표준 산정시 상품권 액면가액을 공제해야 된다는 주장의 당부[국승]
Busan High Court 2009Nu1105 ( December 23, 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.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition