게임장 이용이 사행행위에 해당되어 부가세 과세대상인 용역의 공급에서 제외되는지 여부[국승]
Suwon District Court 2008Guhap2577 ( October 11, 2009)
National High Court Decision 2007Du4099 ( December 31, 2007)
Whether the use of a game room constitutes speculative acts and is excluded from the supply of services subject to surtax;
Game room business is not the same as a gambling prohibited by law as a business which has gone through legitimate registration procedures under the Sound Act, and merchandise coupons are the nature of a subsidy, and thus they are not deducted in calculating the tax base.
The contents of the decision shall be the same as attached.
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The decision of the court of first instance is revoked. The defendant's imposition of value-added tax of 205 for the second period of 2005 against the plaintiff ○○○ Limited, the value-added tax of 491,712,010, value-added tax of 728,572,290 for the first period of 206, and the imposition of value-added tax of 52,294,550 for the first period of 207 against the plaintiff ○○○ Limited Company, and the imposition of value-added tax of 52,294,50 for the first period of 206
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, the plaintiffs' claim of this case is dismissed in its entirety due to the lack of reason, and the judgment of the court of first instance with the same conclusion is justifiable, and all appeals by the plaintiffs are dismissed in its entirety as it is so decided as per Disposition.