Busan High Court 2010Nu4988 ( October 22, 2011)

Cho High Court Decision 2009Da3255 ( December 11, 2009)

(ps) Joint business operators of a game room and there is no error in the calculation of the tax base.

(C) In light of the above legal principles, it is reasonable to view that a business owner of a game room is a joint business owner of the game room, and the tax base of value-added tax cannot be deemed to be defective.

Article 13 of the Value-Added Tax Act

2011Du16148 Revocation of Disposition of Imposition of Value-Added Tax

Park XX

Head of Seogsan Tax Office

Busan High Court Decision 2010Nu4988 Decided June 22, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing the final appeal by judgment