게임장 과세표준 산정시 상품권 액면가액을 공제하여야 하는지 여부[국승]
Daegu High Court 2008Nu1895 (Law No. 29, 2010)
National High Court 2007Gu1860 (2007.07)
Whether the face value of a gift certificate shall be deducted when calculating the game room tax base.
The provision of merchandise coupons to a game operator to a game user is limited to the use of a game machine, and merchandise coupons are incidental gifts provided according to the incidental results of the game, which are of a nature of incentives and do not deduct in calculating the tax base of the game place.
The contents of the decision shall be the same as attached.
The appeal shall be 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 the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per