재산세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. In addition to the evidence submitted in the appellate court citing the judgment of the court of first instance, the judgment of the court of first instance, which held that the business of this case constitutes an entertainment tavern business establishment with a dancing space separated from guest seats, is justifiable even after examining the evidence submitted in the appellate court citing the judgment of the court of first instance.
The court's reasoning for this case is as stated in the reasoning of the judgment of the court of first instance, except for the judgment similar to that of paragraph (2) with regard to the part of the plaintiff's second part of this case. Thus, this court's reasoning is cited as it is in accordance with Article 8 (2) of the Administrative Litigation
2. Additional determination
A. A. A dance hall installed separately from the Plaintiff’s assertion shall be deemed a place of business for dancing entertainment tavern to which heavy tax rate applies only when the dance hall accounts for a considerable portion of the total business area.
However, the business of this case is very small compared to the total area of the business of this case, which is installed separately from the guest seats.
In addition, the instant business establishment is the main business form to sell spawn alcoholic beverages and spawn against young young generations, including college students. However, in order to attract customers, music is limited to allowing them to dance in the passage between guest and guest seat, and it does not have any particular difference with the instant business establishment even if the Defendant’s business type, facilities, and spawn composition, etc. of general restaurants designated as dance-permitted businesses.
In addition, the purpose of local tax, among local tax, is to restrain sacrife and waste winding, and to regulate investment in limited areas of non-productive resources. The purpose of this case is to regulate investment in the non-productive sector of limited resources. Since the establishment of a dance hall is for young people, such as undergraduate students, and the prices of alcoholic beverages and sacrife clubs are relatively low compared to the Kaba clubs, it is a entertainment drinking house that has a dance hall separate from the guest seats subject to regulation.