Suwon District Court 2007Guhap5672, 208.22

National High Court 207J 2237 ( October 08, 2007)

Method of calculating the value-added tax base for game stores providing merchandise coupons;

When calculating the value-added tax base of the merchandise coupon game, the value of merchandise coupon provided from the total amount input by the game machine users shall not be deducted, and where there is no evidentiary data, the value of merchandise coupon shall be estimated based on the quantity of merchandise coupon purchase, par value and prize rate

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

Article 13 (Tax Base of Value-Added Tax Act)

Article 21 (Adjustment)

1. The plaintiff's appeal is dismissed.

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

"Cancellation of the first instance judgment" is revoked. The defendant's disposition of value-added tax of 14,242,330 won for the first period of 2006 against the plaintiff on March 15, 2007 (the defendant's Director's March 23, 2007 seems to be erroneous) is revoked," and the reasons are as follows.

1. Quotation of judgment of the first instance;

The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, except for the addition of the following matters. Thus, the court's explanation on the instant case is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Details of addition.

The plaintiff argues that the value-added tax was paid only for the remaining amount after deducting the value of merchandise coupons paid from the input amount of game, and that the amount of merchandise coupons was not deducted as a whole as its tax base. However, the plaintiff alleged that the disposition of this case cannot be deemed unlawful on the ground of such circumstances."

2. Conclusion

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