Seoul High Court-2015-Nu 46194 (Law No. 18, 2016)

(C) It is difficult to deem that pre-paid card sales proceeds were supplied free of charge.

(C) If a pre-paid card is supplied, the pre-paid card is supplied without compensation solely on the ground that the pre-paid card is supplied to the pre-paid account used by the Plaintiff, and the pre-paid card is not sold at a cost. However, the pre-paid card does not have the details of pre-paid card sales.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided