개별소비세처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. A. This is the same as that of the judgment of the court of first instance.
The key issue of the instant case is whether the instant workplace falls under “the taxable pleasure place,” which is a place subject to the individual consumption tax under the Individual Consumption Tax Act. The principle of no taxation without the law without the law, or the requirement of non-taxation or tax exemption, and the interpretation of tax laws and regulations is not permissible either extensively or analogically without reasonable grounds (see, e.g., Supreme Court Decisions 2002Du9537, Jan. 24, 2003; 2002Du9537, Jan. 24, 2003).
The procedures for imposition and collection shall be a single and clear and shall not be used without permission for an indefinite concept or a general provision.
Each of the above provisions refers to the business of cooking and selling alcoholic beverages, which is, whether the place of business is a legal or taxable entertainment place, or whether the place of business constitutes an entertainment drinking house business prescribed by the Enforcement Decree of the Food Sanitation Act, is determined depending on whether the place of business is “business of cooking and selling alcoholic beverages, which is a business of employing entertainment workers or installing entertainment facilities, and customers are allowed to sing or dance.”
The plaintiff asserts that the plaintiff should be seen as taxable entertainment places in addition to the above requirements in light of the amendment process of the Individual Consumption Tax Act or the relevant Acts and subordinate statutes, and the purpose of legislation. However, in order to achieve the legislative purpose, the Individual Consumption Tax Act imposes individual consumption tax on entertainment places such as entertainment tavern, etc., and the requirements and procedures are clearly and clearly defined in the legal text, but the abstract concept is the private nature and the obsivity consumption is made.