개별소비세부과처분등취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. Each workplace operated by the Plaintiffs 1) The Plaintiff’s night and musicians Co., Ltd. (hereinafter “Plaintiff’s night and musicians”).
(1) On October 13, 2014, the first underground floor business site of Mapo-gu Seoul Metropolitan Government from October 13, 2014 (hereinafter referred to as “first business site”) is located.
(2) From August 20, 2012, the Plaintiff registered a business with the trade name, business pattern, and category as “red and hosp”, and ② from around August 20, 2012 to around 330, the Plaintiff’s place of business with the 1st underground floor (hereinafter “the second place of business”).
(2) From October 13, 2014, the Plaintiff Co., Ltd. (hereinafter “Plaintiff A”) registered a business with the trade name “C points”, the trade name “C points”, and the type and type of business “E points” at the business establishment located in Gwangjin-gu Seoul Special Metropolitan City (hereinafter “third business establishment”) from around October 15, 2014, and registered a business with the trade name “E points” (hereinafter “fourth business establishment”) from around June 15, 2014 to “F”). The Plaintiff Co., Ltd. (hereinafter “Plaintiff A”) registered a business with the trade name “C points”, and operates each business with the trade name “E points” (hereinafter “the trade name was changed to “F”).
3) Plaintiff LAC Co., Ltd. (hereinafter “Plaintiff LAC”)
(1) From May 1, 2012, the place of business (hereinafter “previous 5 business place”) located on the first floor below the Busan Maritime Transportation Daegu Maritime Affairs and Daegu Maritime Affairs and port of the 296 Pakistan hotel (hereinafter “former 5 business place”).
A) In the same place, a business registration with a type of business as a restaurant business or entertainment drinking club business, and a main store was operated. From June 21, 2013, from around the same place, the trade name of “Yeng and musicians are hotel stores”, and the type of business is registered as a restaurant business/other hotel business, and the place of business (hereinafter “place of business 5”).
shall open and conduct a business.