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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu71022 (No. 28, 2016)
Title
(S) The taxable entertaining places which are places subject to the imposition of the individual consumption tax under the Individual Consumption Tax Act are concerned.
Summary
The issue of whether the individual consumption tax is a taxable entertainment place is mainly a business that mainly prepares and sells alcoholic beverages, has workers engaged in entertainment or install entertainment facilities, and customers are determined depending on whether they are allowed to sing or dance.
Related statutes
Article 1 of the Individual Consumption Tax Act
Cases
Revocation of individual consumption tax
Plaintiff-Appellant
○ ○
Defendant-Appellee
Head of Mapo Tax Office
Judgment of the lower court
Seoul High Court 2015Nu71022 ( June 28, 2016)
Imposition of Judgment
October 27, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.