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(영문) 서울고등법원 2016.09.27 2016누39438
기타소득세 원천분 부과처분 취소청구
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1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the court’s explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

In full view of the following circumstances, the amount of the protocol of this case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’

The plaintiff's assertion is without merit.

① Although there is no submission of data on the agreement entered into between KIKO and Puunocar, it is not possible to specifically verify the content thereof. However, it does not seem that KIKO had a duty to provide personal services related to the sale of the relevant alcoholic beverages between Rotterdam.

In addition, it does not seem that the KIKO does not seem to offer a special sales promotion service to sell the alcoholic beverages of Punomana (the respective descriptions and images of evidence A through 16 are insufficient to acknowledge them only, and there is no other evidence to acknowledge them). Rather, in ordinary amusement business places, alcoholic beverages supplied by the entertainment business operators to the entertainment business operators are not directly involved in the sales of alcoholic beverages, but are sold to the customers on the account of the entertainment business, and food, other than alcoholic beverages, are also provided. The alcoholic beverage prices include not only the number of expenses of the relevant business operators, but also employees' service charges, etc. in addition to the alcoholic beverage prices, are separately charged. Therefore, workers of entertainment business places are provided services for the sales of alcoholic beverages.

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