Whether the "00" entertainment restaurant business is subject to special consumption tax;

In light of the relevant provisions of Article 9 of the former Enforcement Decree of the Food Sanitation Act, including Article 9 of the former Enforcement Decree, which lists the types of entertainment restaurant business, the so-called "○○", which is a entertainment restaurant business place, is a "other similar place" under Article 1 (4) of the Special Consumption Tax Act.

Articles 1(4) and 1(5) of the Special Consumption Tax Act, Article 1 of the Enforcement Decree of the Special Consumption Tax Act

[Judgment of the court below]

The Director of Gangnam District Office

Seoul High Court Decision 85Gu956 delivered on August 20, 1986

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s attorney’s ground of appeal is examined.

Article 1(4) and (5) of the Special Consumption Tax Act and Article 1 of the Enforcement Decree of the same Act provide that the special consumption tax shall be imposed on entertainment and eating and drinking, and the place of entertainment and eating and drinking, which is the cabarets, age clubs, restaurants for exclusive use by foreigners, entertainment restaurants for exclusive use by foreigners, and other similar places. In light of the provisions related to the Food Sanitation Act including Article 9 of the former Enforcement Decree of the Food Sanitation Act, which listed the types of entertainment and restaurant businesses by the court below, the above place of business is a taxable entertainment place under the Special Consumption Tax Act.

In short, the judgment of the court below is just and it is not erroneous in the misapprehension of legal principles, such as theory, since the disposition of the court below constitutes a place similar to the above mentioned in the Special Consumption Tax Act with respect to ○○○ in this case. The arguments are groundless.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-chul (Presiding Justice)