The amount appropriated as service fees by the plaintiff shall not be deemed as service fees prescribed in the statutes.

This case’s service fee is not a service fee paid by customers for special services provided by entertainment reception reception workers, etc., but it is merely a payment of the amount received by the Plaintiff from his own revenue as remuneration or allowance in the form of piece rates, and thus cannot be excluded from the tax base of value added tax

2014Guhap62807 Disposition of revocation of Disposition of Imposition of Value-Added Tax

KoreaA

○ Head of tax office

October 17, 2013

November 28, 2014

1. All of the plaintiff's claims are dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of value-added tax, individual consumption tax and education tax imposed on the Plaintiff shall be revoked on October 15, 2012, as indicated in attached Form 1.

A. From January 14, 2005 to October 29, 2009, the Plaintiff is an underground floor of ○○○○-dong 112-5, 112-5, respectively.

The following credit card sales slip and cash from 2008 to 2009, which operate an entertainment drinking house with the trade name "CC" (the trade name before the change; hereinafter referred to as the "place of business in this case"):

Among the issue amount of receipts, ○○○○, ○○○○, ○○○○○, and ○○○○○○○○, ○○○○, ○○○○, and ○○○○○○, by appropriating ○○ as a service fee, and reporting and paying the value-added tax, individual consumption tax, and education tax

B. The head of ○○○○ shall conduct a tax investigation from April 23, 201 to June 21, 2012;

The head of this ground and his assistant are the service fees for ○○○○, ○○○, ○○○○○○, ○○○○○○○ (hereinafter referred to as “water’s service fees”), the service fees for marinas, ○○○○○, ○○○○○○, and ○○○○○○○ (hereinafter referred to as “mastter service fees”), and the service fees for the instant case, in addition to the water’s service fees. The detailed details of the instant salary shall be included in the tax base, such as value-added tax, by denying the payment of the service fees that the parties denied (hereinafter referred to as “service fees”).

C. According to the result of the above tax investigation, the defendant set the sales and service charges as follows:

Based on this, on October 15, 2012, the Plaintiff corrected and notified the sum of ○○○○○○, including value-added tax, as stated in attached Table 2 “the details of the initial disposition” (hereinafter collectively referred to as “the initial disposition”).

D. The plaintiff was dissatisfied with the initial disposition and filed a tax appeal, and the Tax Tribunal rendered the instant service.

Fees shall be included in the tax base, such as value-added tax, but the service fees not verified shall be the tax base.

On April 21, 2014, the Defendant rendered a decision to reduce part of the initial disposition, and accordingly, the Defendant, as stated in attached Table 1, reduced or corrected part of the tax amount due to the initial disposition (hereinafter referred to as “the initial disposition in which certain tax amount was retroactively reduced”), as stated in attached Table 1.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 5, Eul evidence 1 to 4

each entry and the purport of the whole of the arguments.

2. The plaintiff's assertion

The plaintiff is a person who is aged or has extensive experience in the same field among entertainment receptioners and wasters.

In addition, since the head of a Party and the head of a Party are in charge of the business of manufacturing alcoholic beverages and food, they are practically identical to the main, and the content of authority, responsibility, and duties are the same as those of the main, and the duties of the main are the same as those of the main, because the head of a Party and the head of a Party are in charge of the business of searching for alcoholic beverages and food. The head of a Party and the head of a Party are in a relationship between the main, the head of a Party and the head of a Party and the head of a Party, unlike the head of a business who receives a certain ratio of the sales amount of the main, as incentives, and the head of a Party and the head of a Party are in charge of the business of receiving a certain ratio of the sales amount of the main, and they are in a relationship between the person directly providing a entertainment service and the head of a Party and the head of a Party. Furthermore, the Plaintiff’s disposition should be excluded from the Plaintiff’s tax base, such as the payment of value-added tax, which actually paid to the main, etc.

3. Determination

(a) Requirements for recognition of service charges;

1) Article 13(1) of the former Value-Added Tax Act (Amended by Act No. 9915, Jan. 1, 2010)

any consideration in cash for the supply of goods or services shall be added thereto.

Article 48 (1) and (9) of the Enforcement Decree of the same Act provide that the tax base of value shall be the tax base of value.

Money, fees, fees, and other nominal payments received from the other party to the transaction for the tax base of value-added tax

shall include any monetary value in a quid pro quo-related relationship, but an entrepreneur shall not be

Provision of food and accommodation services or personal services, and employees (free vocational establishments) paid along with the price therefor.

The service charge of the person who acquired the service charge shall be included in the tax invoice, receipt, credit card sales slip, etc.

If it is confirmed that the service charges are paid to the employee separately from the A, such fees shall be paid.

Service charges shall not be included in the tax base (Provided, That the entrepreneur’s service charges shall not be included in his income.

(1) No exception shall be made in case of appropriation.

In addition, Article 1 of the former Individual Consumption Tax Act (amended by Act No. 9909 of January 1, 2010)

Paragraphs (1) and (4) shall provide that individual consumption tax shall be imposed on fees for entertainment and food for entertainment and food.

In this context, Article 2 (1) 11 of the Enforcement Decree of the same Act concerning the meaning of the fee for entertainment and food.

The operators of entertainment places provide entertainment and eating services, regardless of the pretext thereof, such as food charges, entertainment charges, or any other charge;

The term "amount received from the employee" refers to the amount received by the employee (including free-income earners), and if it is confirmed that the service charges are paid to the employee concerned, it shall be stated in the tax invoice, receipt, credit card sales slip, etc. separate from the price, and the service charges are not included in the amount of entertainment and food charges (Provided, That the same shall not apply where an entrepreneur appropriates the service charges as his/her own income).

2) In full view of the language and structure of the relevant statutes, an entrepreneur running an entertainment drinking club shall be deemed as running a business.

The obligation to pay value-added taxes, etc. on the basis of the total amount of money received in return for the goods and services provided by the business operator or the total amount of money received in return for the service provided by the business operator as the tax base: Provided, That apart from the price for the service provided by the business operator, the amount paid by the customer as the price for intangible services, such as speech, friendship, consideration, etc. provided by the business operator, may be excluded from the tax base only where it is entered as a service charge separately from other prices in the card sales slip, etc. and actually paid to the business operator.

In addition, even if the service fee satisfies the above requirements, the business operator himself/herself shall pay the service fee.

Where income is appropriated as revenue amount, the tax base of value-added tax, etc. which is returned in principle.

this is included in the income of the business operator, where the service charges are appropriated as his income;

Even if service charges were written separately from the price of goods or services, the entrepreneur’s liability

for example, a business operator may incur a service charge in accordance with the manner of calculating the service charge.

employee, regardless of who provides the service.

Where a service fee is paid in accordance with a certain payment standard, the relevant service fee shall be the income of the business operator.

It is reasonable to view that the amount was appropriated as the amount.

Therefore, service charges excluded from the tax base of value-added tax, etc. are credit card sales slip.

They shall be recorded separately from the cost of goods and services of entertainment tavern and shall actually be employed by the employee concerned.

of the amount appropriated as a service charge, or the amount received or settled as a service charge; and

The characteristics as a service fee must be recognized.

B. As to the instant sealed feed

Gap evidence 6 to 39 (including each number) and testimony of a witness’s speech

- Credit card sales in which the Plaintiff is divided into alcoholic value and service charges for customers using the instant business establishment

The Project of this case, where the issuance of the departure slips, receipts, etc., and the head of Mazy and wazys and assistance are

Every day or a certain period of time after attending the office and receiving the service fees under the preceding work in cash;

C. The signature signed to the effect that the receipt is confirmed in the Service Fee Payment Book shall be recognized.

section 1.

However, the above evidence and Eul's statement No. 5

The following circumstances: ① The Plaintiff’s entertainment reception service provider using the instant place of business

(1) the provision of intangible services, such as the provision of services, or speech, friendship, care, etc.;

Without distinguishing who is an entertainment receptionist, etc., the head of the operating division shall enter the drinking value negotiated with the customer.

(2) The service fees separately entered by the plaintiff are classified as the service fees that have been allocated at will part of them.

A. The proportion of individual sales does not necessarily have to be uniform, but service in the total sales.

The proportion of the fee to the latter part of 60% has been maintained excessively for two years to the nearest to the latter part of 3

The plaintiff has calculated the service fees in whole together with the drinking value, so it shall be paid to the customers who pay them.

Recognizing that the service charges on the certificate or invoice are the money directly belonging to the entertainment receptionist.

It appears that it was difficult to do so, and it exceeds the original price of the goods or services to the general customers.

It is difficult to presume that the Plaintiff had an intention to pay the money as a separate service charge; 4.

this case’s entertainment entertainment to customers directly pay for alcohol and food at the instant place of business

However, in the light of the general business form of entertainment tavern, the workplace of this case is alleged to have been established.

Mas also seem to have been engaged mainly in the management of female entertainment visitors; 5

In fact, 10% of the pay-in feed received by female entertainment visitors belonging to the relevant marina;

(1) The amount of money for the performance of entertainment business, not service charges for entertainment entertainment activities, shall be determined by the

6. The assistance of the chiefwait or the chief in receipt of the wait volunteer service charge

Generalwe and Gu on the list of persons receiving service fees prepared by a astronomical Campaign Speech in charge of accounting affairs at the place of business

In light of the purport of the relevant Acts and subordinate statutes that strictly stipulate the requirements for the recognition of salary feed, it is difficult to believe that the Plaintiff’s assertion that the headwater or its assistant directly performed the ice business that provides alcohol and food, as it is, is difficult to believe that the headwater or its assistant had been used for a fixed period of time at the instant business establishment. Rather, they would be deemed to perform the business of managing the place of business, etc. in the instant business site for a certain period of time, and they would have received allowances accordingly. 8 Even if some of the service fees in this case are of the nature of salary in consideration of intangible services, there is no way to specify the amount, and the Plaintiff did not separately indicate it. Thus, in light of the purport of the relevant Acts and subordinate statutes that strictly stipulate the requirements for the recognition of salary feed, which concerns the possibility of tax evasion, the service fees in this case should be included in all tax base, and thus, it cannot be viewed that the Plaintiff paid the amount received by the Plaintiff as its income as remuneration or value-added tax, etc.

4. Conclusion

The plaintiff's claim is dismissed without merit, and the costs of lawsuit shall be borne by the plaintiff who has lost.

this decision is delivered with the judgment of the court.