Seoul High Court 2009Nu9040

The early 2007 middle 4099

Whether the use of a game room constitutes speculative acts and is excluded from the supply of services subject to surtax;

Game room business is not the same as a gambling prohibited by law as a business which has gone through legitimate registration procedures under the Sound Act, and merchandise coupons are the nature of a subsidy, and thus they are not deducted in calculating the tax base.

The contents of the decision shall be the same as attached.

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided