(심리불속행) 신용카드 매출시 봉사료를 별도 구분기재하지 않았고, 총수입에 봉사료를 포함되었다고 보기 어려움[국승]
Seoul High Court 201Nu27621 (Law No. 17, 2012)
Seocho 2010west 1674 ( November 25, 2010)
(C) It is difficult to consider that the service charges in the sale of credit cards were not separately recorded and that the total income was included.
(C) It is difficult to deem that the service charges or service charges for female employees are included in the gross income in the year 2007, which is confirmed by the credit card sales slip. The service charges or service charges are not stated in the credit card sales slip separately from the value of supply, and the customer may be directly paid to female employees.
2012du1960 global income and revocation of disposition
Shin XX
Head of Eastern Tax Office
Seoul High Court Decision 2011Nu27621 Decided August 17, 2012
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 for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final