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(영문) 대법원 2010. 02. 25. 선고 2009두22058 판결

게임장 부가가치세 과세표준 산정시 상품권 액면가액 공제 여부[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu6935 ( November 10, 2009)

Case Number of the previous trial

Cho High Court Decision 2008Du0447 (Law No. 86, 2008)

Title

Whether the face value of gift certificates is deducted when calculating the value-added tax base;

Summary

In calculating the value-added tax base in the game place where merchandise coupons are offered as free gifts, it is reasonable to deem that the value of the merchandise coupon or its acquisition value cannot be deducted from the total amount input by the game machine users in the game machine.

The decision

The contents of the decision shall be the same as attached.

Text

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided