1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. From August 25, 2008 to August 10, 2012, the Plaintiffs are joint entrepreneurs running an entertainment drinking house with the trade name of “F” located in Seongbuk-gu, Sungwon-si (hereinafter “instant workplace”).

B. The Plaintiffs reported value-added tax and individual consumption tax for the business year of 2008 or 2012 at the instant place of business, and reported the service charges of KRW 3,215,798,662, excluding value-added tax and individual consumption tax, from the tax base.

C. The director of Busan Regional Tax Office deemed that service charges paid to thewater by conducting a consolidated investigation of individual entrepreneurs against the plaintiffs constitutes performance-based remuneration, and held that each service charges reported by the plaintiffs (hereinafter “instant service charges”) should be included in the tax base including value-added tax in total.

On November 1, 2012, the Defendant determined and notified the Plaintiffs of the value-added tax and the individual consumption tax, as stated in attached Table 1, on the basis of the determination of the sales and service charges according to the results of the foregoing investigation.

(hereinafter “instant disposition”) e.

The Plaintiffs appealed against the instant disposition and filed an appeal with the Tax Tribunal on June 5, 2013, following an objection on February 8, 2013, and the Tax Tribunal dismissed the appeal on September 18, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 to 3 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs asserted that the service charges amounting to 20% of the sales revenue are separately stated in credit card sales slip, etc. from customers, and received the payment every day, and paid the service charges in cash to water every day, and the recipient of the service charges prepared and confirmed the fact of direct receipt by the service charges.