The propriety of the assertion that the disposition estimated as data on the current status of sales of merchandise coupons is improper when calculating the tax base of the game place.

In a situation where there is no more objective and reliable data than the sales status data reported to the Korea Game Industry Development Institute with respect to the purchase quantity of the Plaintiff’s gift certificates, the Defendant cannot be deemed unlawful to calculate the tax base based on the data on the current sales status of the Korea Game Industry Development Institute.

Article 7 of the Value-Added Tax Act [Supply of Services]

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of KRW 40,428,660 of the value-added tax of KRW 205 against the Plaintiff on March 2, 2007 is revoked.

1. Details of the disposition;

A. From July 18, 2005, the Plaintiff, as a simplified taxable person, operated an adult game room (hereinafter “the instant game room”) under the trade name called “○○○ Gameland,” which was in operation of 30 types of the instant game room in ○○○ Gameland,” from July 15, 2006, and reported the value-added tax base at KRW 11,00,000 when filing a return on the second-year value-added tax in 2005.

B. The Defendant calculated the total amount of gift certificates paid to the users in the instant game site by multiplying the purchase amount of the gift certificates by KRW 5,000 per head of the gift certificate, and then by dividing the total amount of the gift certificates to KRW 1,105,238,095, by 105,000, the tax base was determined as KRW 205,238,095, on March 2, 2007, based on the gift certificate sales status data reported to the Korea Game Industry Development Institute (hereinafter referred to as the Korea Game Industry Development Institute only) by the Plaintiff based on the current sales status of the instant game site. The Plaintiff calculated the total amount of the gift certificates paid to the users in the instant game site by dividing the total amount of the gift certificates by 1,105,238,095, which is the average distribution rate of the game site of this case by 1,105,238,095 (the average distribution rate of the gift certificates purchase 5,000, the average distribution rate).

C. On July 19, 2007, the Plaintiff filed an objection against the instant disposition with the National Tax Tribunal. However, the National Tax Tribunal dismissed the Plaintiff’s appeal on October 26, 2007.

[Reasons for Recognition] Unsatisfy, Gap evidence 3, Eul evidence 1, 2, 4, 9, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Although the Defendant calculated the tax base of the instant disposition by deeming the Plaintiff’s quantity of merchandise coupons purchased during the instant taxable period as 232,100, the instant disposition was unlawful since the Plaintiff’s actual quantity of merchandise coupons purchased during the instant taxable period was merely 80,100.

B. Determination

Comprehensively taking account of the overall purport of the arguments in the statement Nos. 2, 3, 7, and 9 of Eul, the merchandise coupon issuer shall be designated and approved by the Korea Game Industry Development Institute to provide an electronic management system that enables the distribution and collection status of merchandise coupons (including detailed details of each supplier and each game software establishment) and then shall ascertain the current status of sales of merchandise coupons sold in individual amusement rooms and report the current status of sales of merchandise coupons to the Korea Game Industry Development Institute on a quarterly basis. If the merchandise coupon issuer neglects to do so, the designation of merchandise coupons would be at a disadvantage upon the cancellation of the designation of merchandise coupons. According to the records of sales status of merchandise coupons that the Plaintiff reported to the Korea Game Industry Development Institute, ○○○○ Co., Ltd., Ltd., the issuer of merchandise coupons purchased by the Plaintiff, reported to the Korea Game Industry Development Institute, the Plaintiff may recognize the fact that the Plaintiff purchased merchandise coupons for three years 205 from the Korea Game Industry Development Institute in October 10, 2005; 10 years 10, 2070 years 10

원고는, 자신이 이 사건 과세기간 동안 실제 매입한 상품권 수량은 80,100장에 불과하고, 한국게임산업개발원에 보고된 상품권 판매현황자료는 사실과 다르다는 취지로 주장하나, 원고가 이 사건 과세기간 동안 실제 매입하였다는 상품권 수량 80,100장을 토대로 2005.7.18.부터 약 5개월(150일) 동안 이 사건 게임장의 게임기 1대가 시간당 배출하는 상품권 수를 계산해 보면 시간당 약 0.74장(≒ 80,100장÷150일÷24시간÷30대)에 불과한 점, 원고가 2006.12.14. 최초 세무조사 당시에는 국세청에서 확인 통보한 232,100장이 원고가 매입한 상품권 수량임을 스스로 인정한 바 있는 점 (을 제4호증) 등에 비추어 볼 때, 원고 주장에 부합하는 듯한 갑 제1호증의 기재 및 증인 배○철의 증언은 선뜻 믿기 어렵고 달리 이를 인정할 증거가 없다.

Therefore, in a situation where there is no more objective and reliable data than the sales status data reported to the Korea Game Industry Development Institute in relation to the purchase quantity of the Plaintiff’s merchandise coupons, the Defendant cannot be deemed unlawful to regard the Plaintiff’s merchandise coupon purchase quantity as 232,100 based on the current sales status data of the Korea Game Industry Development Institute and calculates the tax base of the instant disposition.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.