Case Number of the immediately preceding lawsuit
Daegu High Court 2009Nu2178 (2010.07.02)
Case Number of the previous trial
Review Division 2007-0348 (Law No. 8. 15, 2008)
Title
The face value of a merchandise coupon shall not be deducted when calculating the tax base of a game room.
Summary
In assessing the value-added tax base in the game place where merchandise coupons are offered as free gifts, it shall be deemed that the face value or acquisition value of merchandise coupons provided by the game service provider to the game service user as free gifts from the total amount input by the game service user in the game machine.
Text
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by