게임기 운영자의 과세표준 산정시 상품권 액면가액을 차감해야 되는지 여부[국승]
Whether the face value of a gift certificate shall be deducted when calculating the tax base of the game machine operator.
Since merchandise coupons provided by the game machine operator to the game machine users are money substitute securities, the amount equivalent to the face value of merchandise coupons cannot be deducted from the tax base.
Article 1 of the Value-Added Tax Act
Article 13 of the Value-Added Tax Act
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of value-added tax of KRW 156,161,100 against the plaintiff on February 15, 2007.
1. The court's reasoning concerning the instant case is the same as that of the judgment of the first instance court, and thus, citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. If so, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.