상품권 매입수량을 기준으로 부가가치세를 경정한 처분의 당부[국승]
Seoul High Court 2009Nu7938 ( November 04, 2009)
Seocho 207west 5337 (Ob. 208)
Appropriateness of the disposition of rectifying value-added tax based on the purchase volume of merchandise coupons
Since game room business operators do not keep books on the amount invested in a game machine or the amount paid for merchandise coupons, it is legitimate to estimate and correct the value-added tax base by calculating the amount invested in the game machine by the game room users after verifying the purchase quantity of merchandise coupons and dividing the amount paid for merchandise coupons into the winning rate.
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