National High Court Decision 2007J0957 (Law No. 14, 2007)

Whether the face value of a gift certificate shall be deducted when calculating the game room tax base.

In calculating the value-added tax base in the game place where merchandise coupons are offered as free gifts, it is reasonable to view that the value of the merchandise coupon or its acquisition value cannot be deducted from the total amount input by the game machine users in the game machine.

The contents of the decision shall be the same as attached.

Article 1 (Taxable Objects)

Article 7 (Supply of Value-Added Tax Act)

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of value-added tax for the second term of 2005 against the Plaintiff on January 5, 2007 (389,424,270 won, and value-added tax for the first term of 206 (376,571,30 won) shall be revoked.

1. Circumstances of the disposition;

가. 원고는 2005. 10. 13.부터 2006. 7. 13.까지 시흥시 ☆☆동 1014-3 ☆☆프라자 103, 104호에서 '★★★게임랜드'라는 상호로 성인용 게임장(이하 '이 사건 게임장'이라고 한다)을 운영하였다. 이 사건 게임장에서는 게임이용자가 게임기에 일정 금액의 현금을 투입하여 게임을 하면서 게임기에서 정한 요건을 충족하면 액면가액 5,000원의 상품권을 경품으로 제공하는 형태의 영업이 이루어졌다.

B. The Plaintiff reported to the Defendant the value-added tax for the second half of 2005 and the first half of 2006 on the value-added tax for the first half of 2005 and the first half of 2006, and reported the amount of money which the game user deducted from the input amount of the game to the game user as

C. The defendant confirmed that the plaintiff purchased gift certificates 750,00 and 756,00 for the second and the first half of 2005 taxable period of value-added tax in 2005 through sales of gift certificates reported to the Korea Game Industry Development Institute ("Korea Game Industry Development Institute", which is a foundation; hereinafter "Korea Game Industry Development Institute") as an incorporated foundation, and calculated the value-added tax base by dividing the purchased amount of gift certificates into dividend rate and calculating the purchase amount of gift certificates, and then on January 5, 2007, the defendant imposed and notified the plaintiff of the value-added tax amount of KRW 389,424,270 for the second half of 2005, value-added tax amount of KRW 376,571,330 for the first half of 206 (hereinafter "the disposition in this case").

D. On March 16, 2007, the Plaintiff filed an appeal with the National Tax Tribunal on March 16, 2007, but was dismissed on May 14, 2007.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2-2, Gap evidence 2, Gap evidence 3-1, 2-2, Eul evidence 1-1 through 6

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) In calculating the value-added tax base for the game of this case, gross sales shall be deemed the amount of money obtained by deducting the face value of merchandise coupons offered to users as free from the total amount of cash input by the users of the game of this case.

(2) The data prepared by the Game Industry Development Institute is based on the contents reported by Do Governor △△△△△△△△△△, which is not based on the accurate actual transaction details, and is likely to make a false report to the game Industry Development Institute as it provides the Plaintiff with merchandise coupons in excess of the actual supply amount by pretending that the business operator registered as a business operator, such as the Plaintiff, was supplied only to the Plaintiff. Therefore, the Defendant’s disposition of this case based on the data prepared by the Game Industry Development Institute is based on wrong data, and

(b) Related statutes;

It is the same as the entry of the attached statutes.

C. Determination

(1) Judgment on the first proposal

Article 1 (1) 1 of the Value-Added Tax Act (hereinafter referred to as the "Act") provides that "supply of goods or services" under Paragraph 1 of Article 1 shall be subject to value-added tax, and Article 1 (3) provides that "all services and other acts having property value other than goods" shall be "total value-added tax base for supply of goods or services" under Paragraph 1 of Article 13 of the Act. On the other hand, Paragraph 3 of the same Article provides that "if payment is made in money" under subparagraph 1, it shall not be deducted from the tax base for the supply price of goods or services, and the amount similar thereto shall not be deducted from the amount of discount, deduction, deduction, and deduction of value-added tax for the same game business operator who provides goods or services to users, unlike income tax or corporate tax, which is adopted at the 20th stage game business operator's 10th stage, it is reasonable to view that the game business operator's provision of merchandise coupon to users is not subject to value-added tax base for each gift coupon which is not subject to value-added tax base.

(3) Judgment on the second argument

In principle, the tax base and amount of value-added tax shall be determined by the actual amount revealed by the field investigation method, and in order to determine it by the method of estimated investigation, it shall be exceptionally permitted only when there is no taxpayer’s account books or documentary evidence, etc. or when there is no other way to disclose the actual amount of income without credibility because the important part of the tax is marina or false (see, e.g., Supreme Court Decision 98Du915, Oct. 8, 199). If it is reasonable and reasonable to reflect the actual amount nearest to the truth in the method and content of estimation in imposing estimated tax, it shall be deemed lawful (see, e.g., Supreme Court Decision 96Nu15756, Jun. 27, 1997).

살피건대, 을 제1호증의 1 내지 6의 각 기재, 이 법원의 재단법인 한국게임산업진흥원에 대한 사실조회결과에 변론 전체의 취지를 종합하면, 원고는 피고의 현지 확인조사 당시 이 사건 게임장을 폐업하면서 게임장 운영과 관련된 여러 장부 및 증빙 서류는 폐기처분하였다는 내용의 확인서를 작성하여 제출한 사실, 상품권 발행업체인 주식회사 ◎◎◎◎◎(이하 '◎◎◎◎◎'라고 한다.)가 경품용 상품권 지정제도 운용규정에 따라 상품권 지정승인 및 사후감독 업무를 맡은 게임산업개발원에 보고한 자료에 의하면 ◎◎◎◎◎가 상품권 총판업체인 ●●●을 통하여 원고에게 2005년 11, 12월에 330,000장과 420,000장(합계 750,000장), 2006년 1월부터 6월까지 월별로 129,000장, 107,000장, 133,000장, 130,000장, 107,000장, 150,000장(합계 756,000장)의 상품권을 각 판매하였다고 기재되어 있는 사실, 피고는 위와 같은 상품권 매입수량을 근거로 부가가치세 과세표준을 추계하기로 하고 상품권 매입수량에 상품권 1장당 액면금 5,000원을 곱하여 이 사건 게임장에서 이용자들에게 지급된 상품권의 지급 총액을 산정한 다음 그 총액을 이 사건 게임장의 게임기 평균 배당률(2005. 10.부터 2006. 2.까지는 105%, 2006. 3.부터 2006. 6.까지 게임기 절반은 103%, 나머지 절반은 104%)로 나누어 부가가치세 과세표준을 산정하는 방식[{(상품권매입수량 x 5,000원) ÷ 평균 배당률} ÷ 1.1(부가가치세를 제외한 금액 산출)]에 따라 부가가치세 과세표준을 산정하여 2005년 2기분 부가가치세 389,424,270원, 2006년 1기분 부가가치세 376,571,330원을 각 부과하는 내용의 이 사건 처분을 한 사실이 인정되는바, 이와 같이 상품권 매입수량에 관하여 게임산업개발원의 자료보다 더 객관적이고 신빙성 있는 자료를 찾아볼 수 없는 점, 원고가 제시하는 경품구매대장(갑 제4호증)은 앞서 본 것처럼 이 사건 게임장 운영과 관련된 장부 등을 폐기하였다는 원고의 진술과 모순되고, 상품권 매입대금의 지급 내역과 같이 그 내용을 뒷받침할 만한 객관적인 자료가 없어 이를 그대로 믿기 어려운 점, 증인 김◇◇, 심◆◆의 각 증언에 의하더라도 상품권 판매업자들이 실제 상품권 판매내역과 상관없이 사업자등록이 된 게임장에만 상품권을 공급한 것으로 게임산업개발원에 허위 보고하였다고 단정하기는 어려운 점 등을 종합해 보면, 피고가 게임산업개발원에 보고된 상품권 판매내역을 기초로 원고의 상품권 매입수량을 산정하여 공급가액을 산출한 것은 추계의 방법과 내용에 있어 가장 진실에 가까운 실액을 반영하는 합리적이고 타당한 것이라고 봄이 옳다. 따라서 위와 같은 추계조사방법에 의하여 부가가치세 과세표준을 정한 것이 근거과세의 원칙에 위반된다고 할 수 없으므로, 원고의 이 부분 주장도 이유 없다.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.