Ulsan District Court-2014-Guhap250 (2015.04.30)

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

(As in the judgment of the court of first instance), it is unreasonable that the business owner has been arbitrarily divided and appropriated to exclude the amount of income from the amount of income, and this tax disposition is legitimate.

Article 29 of the Value-Added Tax Act

2015Nu21407 Revocation of Disposition of Imposition of Value-Added Tax, etc.

AAA

○ Head of tax office

Ulsan District Court Decision 2014Guhap2250 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.

"Cancellation of the first instance judgment" is revoked. The defendant's disposition of value-added tax, individual consumption tax, and education tax imposed on the plaintiffs on October 10, 2013, as stated in the details of the disposition of this case in attached Table 2, shall be revoked (the purport of the claim and the date of each disposition stated in the application for change of the cause of the claim shall be written in writing on October 10, 2013),

1. Quotation of judgment of the first instance;

"This court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, since Gap evidence No. 11 (Service Fee Payment Book), which is insufficient to recognize "the fact that a specific service fee that the plaintiff received individually from the customers was paid as it is, as it is, as additional evidence submitted in the trial," is the same as that of the judgment of the court of first instance, since it is not sufficient evidence to accept the plaintiff's assertion as evidence for lack of sufficient evidence of the plaintiffs' assertion," (the plaintiff and the court of first instance repeats the same argument in the court of first instance, and even if considering the allegations and reasons partly supplemented by the plaintiffs in this trial, the judgment of the court of first instance is justifiable)."

2. Conclusion

Therefore, the plaintiffs' claims are dismissed in 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.