Seoul High Court 2008Nu24721 (Seoul High Court 2009.02.04)

Seoul Administrative Court 2008Guhap7076 ( August 12, 2008)

Whether calculating the tax base by applying the dividend rate to the face value of merchandise coupons falls under the method of estimated correction.

Since there is a certain proportional relationship between the total amount of face value of purchased merchandise coupons and the amount of revenue, it is a case where the cost-related ratio can be calculated.

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

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the grounds of appeal filed after the lapse of the period for supplemental appellate brief) were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed groundless. Thus, the appeal is dismissed in accordance with Article 5 of the same Act,