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Reasons
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(영문) 부산지방법원 2015.08.20 2015구합21682
과징금부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. From May 6, 198, the Plaintiff operated a general restaurant with the trade name of “C” in “C” in “C,” and changed the trade name on February 25, 2015 to “D”.

Value-added tax base (income amount) in 2014 due to the plaintiff's operation of a restaurant is 20,821,000 won.

B. On November 12, 2014, E, etc., a customer to C cafeteria, was found to be gambling. During an investigation conducted by an investigative agency, E, etc. stated to the effect that he/she was gambling in C cafeteria more three times from November 7 to 9 of the same month, and the Plaintiff also stated to the effect that E, etc. was gambling in the course of the investigation.

C. On February 9, 2015, the Busan Police Station that investigated E, etc. notified the Defendant of the above C cafeteria as an establishment subject to administrative disposition on the ground of the Plaintiff’s gambling and aiding and abetting as follows.

1. E, F, G, E, H, and I: From November 15, 2014 to 22:00, 3 million won in case of E in case of C restaurant operated by the Plaintiff; from F, KRW 2 million in case of G; KRW 10 million in case of G; KRW 2 million in case of H; KRW 2 million in case of H; KRW 2 million in case of H; and KRW 700,000 in case of H; and KRW 700,00 in case of G; and KRW 700,00 in case of gambling; and the Plaintiff aided and abetted the act of gambling by providing each person with gambling money in excess of five hours in order to assist in gambling.

2. E, F, G, E, and H from November 18, 2014 to 24:00, 300,000 won for E in the above C cafeteria, 30,000 won for G, 10,000 won for G, 200,0000 won for E, and 3,000,000 won for H, and 3,000,000 won for gambling money respectively, and 3,00,000 won for several times for six hours. The Plaintiff aided and abetted the gambling act of E, etc. in the manner described in paragraph (1) above.

3. E, F, G, E, and J shall be from November 19, 2014 to 24:00, 3 million won in case of E in case of the above C cafeteria, from 18:00 to 24:00,000, 3 million won in case of F, 10,800 won in case of G, 2 million won in case of E, and 2 million won in case of the J.

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