개별소비세부과처분취소
1. The plaintiff's claim is dismissed.
2. Litigation costs shall be borne by the Plaintiff
1. Details of the disposition;
A. The Plaintiff registered the business with the name of “C (hereinafter “C”) and the name of “C (hereinafter “instant place of business”) among approximately 643.8 square meters of underground floors and middle floor 757.7 square meters of the building 6 stories in Mapo-gu Seoul Metropolitan Government (hereinafter “instant building”) and operated the business after eating and cultivating food and business.
(0) April 10, 209, closing of October 27, 201). (b)
The Seoul Regional Tax Office, from January 10, 2013 to February 18, 2013, conducted an integrated investigation into personal taxes with respect to the Plaintiff, who was the representative of the instant workplace, and notified the Defendant of the taxation data to the effect that the instant workplace constitutes a taxable entertainment place stipulated in the Individual Consumption Tax Act, and thus, the individual consumption tax should be imposed on the instant taxable entertainment charges arising from the instant workplace. Upon such notification, the Defendant, on April 12, 2013, determined and notified the Plaintiff of the total amount of 407,453,420 won (including additional tax) of the individual consumption tax and education tax for April 12, 2009 to October 201 as shown in the attached Form.
(hereinafter “instant disposition”). C.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 9, 2014, but dismissed on January 8, 2015 (the written decision of dismissal appears to have been served on the Plaintiff on or after January 15, 2015, and the Defendant did not dispute this point), and thereafter, filed the instant lawsuit on April 10, 2015.
[Ground for Recognition: Facts without dispute, Gap evidence 1, 2, 17, Eul evidence 1, the purport of the whole pleadings]
2. The assertion and judgment
A. The plaintiff's assertion (1) The place of business of this case does not sell food after cooking and selling, (2) the place of business of this case is the main place for the holding and viewing of performances and is not the place for customers to dance or singing, (3) the average consumption of customers in the place of business of this case is not more than 30,000 won, and (4) the so-called "scarb" as the place of business of this case.