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Case Number of the immediately preceding lawsuit
Busan District Court Decision 2007Guhap4040 ( December 11, 2008)
Title
propriety of the disposition imposed on the total amount input in a game machine as the value-added tax base;
Summary
The purpose of the user's input of cash in a game machine is to pay in advance for the use of amusement for a certain period of time, and the total amount of such input becomes the tax base of value-added tax.
The decision
The contents of the decision shall be the same as attached.
Related statutes
Article 1 of the Value-Added Tax Act
Article 13 of the Value-Added Tax Act
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked.
The defendant's imposition of value-added tax for the second period of 2005 against the plaintiff on February 1, 2007 and value-added tax for the first period of 2006 shall be revoked.
Reasons
1. The court's explanation concerning this case is the same as the reasoning of the judgment of the court of first instance, and thus, citing this by Article 8 of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. If so, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.