Seoul High Court 2010Nu7316 ( December 22, 2010)

National High Court Decision 2006No3467 (Law No. 14, 2007)

(ps) It is subject to value-added tax on the lottery ticket sales agency service.

(H) Lottery ticket sales agency services are subject to value-added tax, and the tax base shall be calculated as the difference in the value purchased from the foundation in the face value, but the retailer fees that are vested in the retailer shall be excluded.

2011Du2163. Revocation, etc. of disposition imposing value-added tax

○○ Co., Ltd.

○ Head of tax office

Seoul High Court Decision 2010Nu7316 Decided December 22, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

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

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,