Ulsan District Court-2014-Guhap2267 ( March 30, 2015)

A fixed rate on sales slips shall be classified as service fees, and it is unreasonable that it is excluded from the revenue amount.

(1)Notwithstanding the fact that it is the main sale as in the first instance court's decision, it is unreasonable that the business owner has arbitrarily appropriated the amount of income and excluded it from the amount of income, and this tax disposition is legitimate.

Article 29 of the Value-Added Tax Act

2015Nu21391, 21407, 21414(combined), revocation of disposition imposing value-added tax, etc.

1. AA;

2. BB

3. CCC;

O Head of tax office

Ulsan District Court Decision 2014Guhap2137, 2267 (Consolidated), 2250 (Consolidated) Decided April 30, 2015

September 23, 2015

November 4, 2015

1. All appeals filed by the plaintiffs are dismissed.

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

The judgment of the first instance court shall be revoked. The defendant shall revoke all of the disposition of value-added tax, individual consumption tax and education tax imposed on the plaintiffs on October 10, 2013, as shown in the "the details of the instant disposition" attached Form 2 (the date of each disposition stated in the application for modification of the purport of the claim and the cause of the claim shall be the clerical error of October 10, 2013.

1. Quotation of judgment of the first instance;

The reasoning of this court's reasoning is that the statement of No. 11 (Service Fee Payment Book) is the same as the statement of the judgment of the court of first instance, except where the plaintiff is admitted as evidence for lack of the plaintiffs' assertion, and it is not sufficient to recognize that "the specific service fees received individually from the customers have been paid as it is" as the amount of the service fees received by the plaintiff from the customers. Thus, this court shall accept it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Plaintiffs are basically repeating the same argument in the first instance court, and even if the Plaintiffs consider the allegations and reasons that have been partially supplemented in the trial, the judgment of the first instance court is justifiable]

2. Conclusion

Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reason, and the judgment of the court of first instance is just in conclusion, and all appeals by the plaintiffs are dismissed.