Seoul High Court-2014-Nu-6383 ( December 23, 2015)

(C) Whether there is any omission in sales equivalent to the price for public relations services and customer attraction services.

(H) Unless it is proven that the Plaintiff et al. received separate imports from the game services provided by this ecoophones, it cannot be deemed that the Plaintiff provided the ecoophones for a fee to the winners who received this ecoos.

Article 13 (Tax Base of Value-Added Tax Act)

2016Du31357 Disposition of revocation of Disposition of Imposition of Value-Added Tax

ZO

The Head of Gangnam District Tax Office et al.

Seoul High Court Decision 2014Nu63383 Decided December 23, 2015

on April 28, 2016

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.

It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.

Therefore, all appeals are dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.

It is decided as per Disposition by the assent of all participating Justices.