Seoul Administrative Court 2009Guhap21390 ( October 16, 2009)

early 2009west051 (2009.03.09)

the supply of goods where the game money is sold for a fee;

It is obvious that the purchase of game money at a cost and the sale of it to left for profit corresponds to the ‘goods' under the Value-Added Tax Act, which are the kind of rights to use online games, etc. or other intangible goods of property value.

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

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of value-added tax of 13,772,480 won (including additional tax; hereinafter the same shall apply) for the first period of 2003 against the plaintiff on October 1, 2008, value-added tax of 91,106,340 won for the second period of 203, value-added tax of 99,809,320 won for the first period of 204, value-added tax of 61,576,570 won for the second period of 204, and of 101,191,250 for the first period of 205, and of 86,622,150 won for the second period of 205, of 89,94,60 won for the first period of 206, of 206, of 206, shall be revoked.

The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.