Seoul Administrative Court-2013-Gu 5209 ( August 19, 2014)

Whether sales have been omitted in the amount equivalent to the price for public relations services and customer inducement services

Unless it is proven that the Plaintiff et al. obtained separate imports from the game services provided by e.g., e., e., e., e.g., e., e., e., e., e., e., e.b

Article 7 (Supply of Services under Value-Added Tax Act)

2014Nu6383, revocation of disposition imposing value-added tax, etc.

ZO

The Head of Gangnam District Tax Office et al.

Seoul Administrative Court Decision 2013Guhap52209 decided August 19, 2014

November 18, 2015

December 23, 2015

1.The judgment of the first instance shall be modified as follows:

A. The value-added tax imposed on the Plaintiff on June 18, 2012 by the head of Gangnam-gu Tax Office on June 18, 2012

184,935,470 won, value-added tax for the first year, 201, 112, 718, 670 won, and second year, 2011 value-added tax

The imposition of dental tax of KRW 733,051,950; and the head of Gangnam-gu District Tax Office on August 1, 2012 by the Plaintiff.

The imposition of value-added tax of KRW 233,360,540 in 201 shall be revoked each.

B. On June 25, 2012, the director of the Namyang-ju Tax Office’s global income tax on the Plaintiff’s global income tax for the year 2010.

The imposition of KRW 395,391,670, which exceeds KRW 182,741,659, shall be revoked.

C. The plaintiff's remaining claims against the defendants are dismissed.

2. Of the total litigation costs, the part arising between the Plaintiff and the Defendant Southern Tax Office is 1/10 of that part.

A. The remainder is between the director of Gangnam District Tax Office and the plaintiff and the director of Namyang District Tax Office.

Sector 1/2 of them shall be borne by the Plaintiff, and the remainder by the Head of Namyang District Tax Office.

1. Purport of claim

The value-added tax imposed on the Plaintiff on June 18, 2012 by the head of Gangnam-gu Tax Office for the first half of 2010.

109,650,00 won, value-added tax for 2010 184,935,470 won, and value-added tax for 1 year 2011

1,112,718,670 won, and 733,051,950 won of value-added tax for the second year of 2011, and the defendant Gangnam-gu tax

on August 1, 2012, part of value-added tax of 233,360,540 won for the plaintiff on August 1, 2011

A disposition, the global income for which belongs to the Plaintiff on June 25, 2012 by the director of the Namyang District Tax Office (hereinafter “the director of the Namyang District Tax Office”)

The imposition of tax in KRW 395,391,670 shall be revoked.

2. Purport of appeal

(a) Defendant Gangnam-gu director of the tax office;

The judgment of the first instance is revoked, and the plaintiff's claim against the defendant Gangnam-gu director of the tax office is dismissed.

(b) The director of the Namyang District Tax Office;

In the judgment of the court of first instance, the part against the defendant Namyang District Tax Office shall be revoked, and the above revocation part shall be revoked.

The plaintiff's claim against the above defendant is dismissed.

1. Partial citement of judgment of the first instance;

In the reasoning of the judgment of this court, "1. Reasons for the disposition and 2. Whether the disposition of this case is legitimate or not. The party concerned.

(b) The grounds for the judgment of the court of first instance other than the dismissal as follows:

As such, Article 8(2) of the Administrative Litigation Act and civil lawsuits are the same as a statement of propriety (2.13 to 7.9).

It shall be quoted in accordance with the main sentence of Article 420 of the Transmission Act.

Parts used in bulk

between 00 and 11 parts of paragraph (1) between 00 and 3, “(1) the Plaintiff’s AA system and BB preference (hereinafter referred to as “A system”).

‘A system' and ‘BBsoftt' collectively referred to as ‘A system, etc.'

The price for the recruitment and the solicitation by using the store store in the host site;

(i) 16,825,955,000 Eboophones 16,825,95,000 (=the registered Eboophones)

Bencon 18,394,925,00 won - Ebencon 1,568,970,000 won registered as the deleted Ebencon 1,568,970,000 won

a game service to a game user who has registered the event coophone, and such game service is provided;

The value-added tax is levied by taxable period on the grounds that the sales report was omitted.

○ 5, 4, 5 pages 4, 5 [Grounds for recognition] add “B Nos. 3, 4, 13.”

○○ 5, 7, 8 degrees “A. Party’s assertion, 1) Plaintiff’s assertion,” and “A. Plaintiff’s assertion,” respectively.

(c)

2. Facts of recognition;

(a) Establishment of AA system and CCC;

1. Gangwon A, on September 2007, on the ground that PE, an internal female, is the representative director, and on the ground that it is the Furp Co., Ltd.

(hereinafter referred to as the "FFT") after establishing the program is provided. The so-called Madern Game1) program is provided.

LA, LA, and LA (hereinafter referred to as the “GA, LA, and LA”) have opened an Internet gambling site, and a framework for LA, LA, and LA

L. L.G.(hereinafter referred to as the "G.A., etc.") is operated by the Service of the "Prepaid Game Total Board" office in the Republic of Korea.

A pre-paid card purchased from the head office to 70% of the face value of the pre-paid card while soliciting City/Do stores.

have sold at a higher price, and Gangwon et al. have had all persons, including the AA, including

Game money exchange office is to be established, and a gambling site is beer from March 2008 to September 2009.

on April 2009, Gangwon operated the site. The plaintiff, the plaintiff, the plaintiff of MaE, is the representative director, on the ground that he/she is the plaintiff of MaE.

BB system (hereinafter referred to as “B system”) is established and has the same content as the bean game.

The “originalB” website was opened and operated from around that time to December 2009.

2) The strongA establishes a FFsoft and BB system on April 2010 to operate gambling sites.

as a result of detention under suspicion of gambling openings, the lecture has participated in the handling of criminal issues of the GangwonA.

Around that time, a new company is created with the Plaintiff and EE, and an Internet gambling site is operated as it is.

We suggested defects.

③ The Plaintiff and Gangwon-do have a relationship with the Dadddi to the establishment and operation of the “comE” site.

In order to complete a business registration of the AA system in the name of the former KimF, and to prepare for enforcement and to diversify risks.

The total number of sales of pre-paid cards and the recruitment of franchise stores was established by borrowing the name of the business operator.

C. AA system's funds, etc. are used under the direction of DoD when Kim Sung-sung and Song-sung were transferred to the Republic of Korea.

The office was leased, etc. to establish a generalized CCC, and Kim Sung-sung

Associate Kim H, an associate ship owner, has employed Kim H and completed the CCC's business registration in its name.

1) It is a tolerance in the game industry referring to the game industry that refers to the game with high speculative nature that imitates gambling, such as high saws and sackers.

④ The Plaintiff and KangD have been operated by the BB system to the former users of the “originalB” website.

Game money of KRW 750 million registered in the system is KRW 750 million for the game money of AA system. KRW 750 million for the game money of AA system

AAB user by means of exchange and payment of pre-paid cards of the AAB system

The AA system's 'EE' site users were absorptioned.

(b) the establishment of BB salt and C.C.

① Upon reporting the closure of business registration of CCC around 201 in around 2011, the Plaintiff and GangwonD new

In the total market, the operation system was the same as that of CCC's previous business operators, who have continued to work in DDR (hereinafter "CCC") and DDR.

(2) The KimFF’s report on closure of the business registration of the AAA system due to the MafF’s paralysis.

I. On October 19, 201, the Plaintiff established and operated the BB E site as it is.

(c) Operational structure of the Internet gambling site;

1. The Internet Do doctor’s degree in the case of the ancient and hard game on the site of the 'EE', which is operated by the GangwonA, etc.

Game, E.S., E.B., brings cattle on the bean Game and the originalB, making only a design change, and game server species.

The previous content was used.

(2) AA system, etc. users shall make payments by credit cards, etc. on the website.

the game site after purchasing a third party or purchasing a compliance-E-exclusive pre-paid card at a store store;

Pursuant to the method of inputting the pre-paid card number and certification number, glocks shall be filled and glocks shall be used.

In the event of indirect shock of money, the game money and play games with one another. The method of purchasing Ababa shall be the company.

In order to prevent recidivism, there is a daily settlement limit, and the serial number of pre-paid cards shall be the Game Rating Board.

It shall be administered electronically.

(3) A game user shall pay a withdler equivalent to 6% to 7.5% of the sales price for each game and shall remain remaining after the game.

When money is to be exchanged, money is to be transferred by pretending to be used for money exchange and game.

Certain fees shall be collected and exchanged.

(4) A feet store shall bek for each time a game user who designates himself/herself as the recommending person transfers it to the game.

0.5% of the printing money from the system, etc. shall be paid as the reserve 2) (Recommendation money) (Plauncing money)

A game user is a part of the game money deducted under the name of the game money, and apart from the recommended money, the game user is in the game.

For each path, a free cupon, equivalent to 4% of the printing money, shall be paid with a cuponon, which is a free cupon.

the game user may sell or exchange recommended money and ecoophones received as above to the game user.

corporation shall acquire the profit.

(5) AAA system, etc. is created arbitrarily and registered with the server as necessary.

J. Prepaid cards or e-coophones are able to charge all game money equivalent to their face value.

Inasmuch as there is no functional difference, game users do so like pre-paid cards.

A game machine shall be filled and used by purchasing and inputting its number.

(6) For ecoophones, the light paid along with the recommended money to the store designated as the recommending person.

In addition, in the event that the public room is supported by securing it as a new franchise store, DOS(DOS).

payment as compensation for computer failure resulting from an attack, shall be made under the pretext of the gift in a named manner;

The store was paid to the store store for various reasons, such as the case, etc.

(1) keep a large amount of ecoophones in a cooter to see them as business;

Game users have been allowed to use the game.

7. The ecoophone was sold directly to the scoophone store, etc. on a commercial basis through its total board.

2) If a member is admitted to a game site as a member, the member is designated as a recommending person, whenever he/she moves from the game.

0.5% belongs to the recommending person, and the franchise store operators shall designate the business owner himself/herself as the recommending person and have the customers join the business owner.

(1) receive recommendation money by creating a large quantity of IDs with which they are recommended, or by providing them to customers;

This shall be sold to customers or exchanged to gain profits.

(c)

(d) Roles of the total market;

(1) The total market is divided into a support team and a business team. The business team shall return to the Republic of Korea.

At the time of solicitation of store stores, such as items, and the support team shall transfer the information of the store store to the business team.

A franchise store, such as selling or paying events to the franchise store in compliance with the instruction of the sales team of the note.

The support team has managed the China using the Chinese server in order to avoid the tracking of the investigating authority.

The office was established in China, and DoD entered China and processed the work.

(2) The management of a AA system after deducting fees from the sales proceeds of prepaid phones, etc. in external form.

the rate of the amount to be deducted under the name of the fee shall be fixed to the account to be deposited in such account.

did not set forth.

E. The defendants' taxation disposition

(1) The amount of 19,209,410,000 won is a total of 19,209,410,000 won registered with a game server, such as AA system,

Of these, those registered in use shall be equivalent to 18,394,925,000 won and shall be registered as Adydi if they were deleted.

16,825,955,000 won (hereinafter referred to as "the remainder of the ecoophones"), excluding KRW 1,568,970,000,000,000

‘This case’ is the ecoophone.

(2) The head of Gangnam-gu District Tax Office: (a) the entire part of the instant ecoophone is a store store with the AA system, etc.

under the premise that the payment was made in return for the invitation of the game users of the compliance site, the omission of sales

Recognizing further, the game money of the BB system of KRW 750 million is recognized as game money of the AA system.

681,818,181 won (excluding value-added tax) is deemed to have been provided for the purpose of performance of obligations.

H. The amount equivalent to the value was found to be omitted in sales. This was adjusted by taxable period of value-added tax.

The following table are listed in the table:

The amount omitted for sales in the taxable period of the name of the headquarters

1

AA system

Succession to existing customers of 681,818,181, 2010

2 Customer Attraction Service Costs, 200,000,000 won 2nd 1,190,000

3 Customer attraction service charges of KRW 7,424,559,090 on January 201

4. 2nd 5,078,295,454 Customer Inducement Service Fees, 201

5BB 201 Costs for 2nd 1,602,640,909 Customer Attraction Services

Total 15,978,140,906

(3) On the other hand, the head of the defendant Nam-ju Tax Office shall receive the AA system's 1st 2010 value added tax.

692,005,458 won (10,187,277 won per original return) + 681,81,818,181 won by omission in sales and second half of 2010

Amount of provisional value-added tax 1,811,816,860 won (620,989,588 won per original return) + Amount of 1,190,827,272

b) applying the expense rate after aggregating the Plaintiff’s other income in the aggregate of KRW 2,503,822,318; and

In 2010, 395,391,670 won was corrected and notified to the Plaintiff.

[Ground of recognition] A. A. 2 through 5, 7, 11, 12, 13, 17, 20 through 22, 24, and B

Each entry of evidence, 3 through 6, 8, 9, 10, 13, 17, 18, 19, and the purport of the whole pleadings.

3. Determination

A. Whether joint ventures with the Plaintiff are joint ventures

According to the above evidence and the statements in Eul evidence No. 2, the plaintiff shall establish a AA system and a general board.

investment of approximately KRW 600,000 out of the provisional payments withdrawn from the accounts of BB system; and

J is written as the largest shareholder in the internal document of the AA system;

The largest shareholder of the AA system may operate the corporation, with the organizational regulation data of the AA system.

(2) In the case of the Governor of the Republic of Korea, the Governor of the Republic of Korea (hereinafter referred to as "the Governor")

The plaintiff delivered such operational data as above to the plaintiff, and the plaintiff's "DOS" website as DOS official.

(1) The act of defending against attack or dealing with errors in the game, and the decision on expenditure;

A. The Plaintiff’s registration was made by managing dyscoo numbers consisting of dyscoos;

It is recognized that the e-mail plays a role in delivering the boophone to the e-mail, but the following:

In light of the same circumstances, the evidence submitted by the Defendant alone is the sole basis for the Plaintiff’s system, etc.

No enterpriser shall be deemed an enterpriser.

Rather, in full view of the following circumstances, the Plaintiff and DoD are the head office divided by work.

Under the control and management of the AA system, etc., pre-paid cards and ebboophones shall be supplied or provided.

It is right to view it as a joint business operator who agreed to provide game services and distribute profits at the same rate.

(1) After opening a 'EE' site, the Plaintiff and DoD may be at the same time caused by enforcement, preparation, and detection.

The Korean government decided to establish a general market for dispersion, and for the operation of the "EE" site, the Korean government decided to establish a local government-invested agency.

AAAA system has been registered in the name of KimF, which was divided, and the establishment of "CCC" is the total board.

the duties required in this section shall be directed by DoD to Kima and Abb and shall be leased to the office;

The fact that he had a business operator Kim H employed, etc., as the business operator title holder, is as shown above. The plaintiff and the plaintiff

The Gangwon performed a certain role from the establishment to the operation of the headquarters and the headquarters.

(2) Each entry and pleading set forth in subparagraphs 7 through 12, 14, 15, 20, and 8 through 10, and the whole of pleadings set forth in subparagraphs A and B.

In full view of the purport of this, Dodddd' was established as one of the basis of the initial business of the 'EE' site.

The AA system and the general board have been conducted to secure the business network of the store store.

After its establishment, KimF, the name of the business operator of the head office, shall attend the AA system, etc.

customer response, including giving instructions, verifying the details of sales and expenditure of AA system, etc.

The head office-related work, such as ordering employees to manage information, etc., on the other hand, on the sales board.

AA system, etc. and part of the management of the total board, such as the overall operation of the total board after working in the Do.

On November 2010, the Plaintiff and GangwonD operate the AA system and the total sales at the office of GangwonD around November 2010.

D. D. D. oral arrangements to divide profits earned at the same rate, and D. D. 201

access to the AA system by the manager of the AA system, even after the establishment of the AA system.

member management, settlement information, game information, and event management, etc. can be recognized.

Therefore, if we look at the above facts of recognition and look at the relationship between the headquarters and the headquarters as set forth in the following (3), DoD

The agreement was made with the plaintiff to distribute profits and was involved in the operation of the AA system as well as the operation of the headquarters.

③ As recognized earlier, i) the operation of the total board, including basic funds for the establishment of the total board.

AA system has been borne by a significant portion of the expenses required, and ii) The total sales are inside the Internet gambling site.

The purpose of selling pre-paid cards and e-coophones and e-coophones and chain stores in order to escape from the daily limit of the purchase.

the establishment of the head office to take charge of solicitation, etc., and the establishment of the head office and the ebcoophone, etc.

In order to avoid the entry, the server was operated in China, and iii) the total number of sales stores, such as prepaid cards, are sold.

the AA system has been deposited into the account managed by the AA system after deducting the fee, and the total number of monthly sales;

The proportion of the amount deducted under the completion is not specified, and part of the AA system and the total board is between the AA system and the total board.

Although the financial relationship is unclear, such as the failure to settle the sales price, the AA system and the total sales price are accurate.

there is no evidence to deem that a claim or obligation has been made efforts to determine;

In other words, it is difficult to view the sales independently from the head office and the business entity that provided goods or services.

(c)

B. Whether the disposition of value-added tax is legitimate by the head of Gangnam District Tax Office

(1) Whether sales are omitted in connection with the succession of game users of the BB system

the following circumstances, i.e., the BB system

The former "BB" users of the gambling site that he/she had been holding 750 million won in the game money

In the event that the above game money is exchanged because provided to this money exchange, the money exchange will again be entitled to the above game money.

2. The plaintiff and Doddd Dod Dod Dod Dod Dod Dod Dod Dod Dod

BB Game money of the AA system is equivalent to 681,818,181 won (excluding value-added tax) of a pre-paid card of the AA system.

(B) the use of the previous “B” to absorb the users of the “BB” system.

In light of the fact that the game money possessed by the people was replaced by the game money, etc., the plaintiff and the JDD

The pre-paid card that was paid to the pre-paid users cannot be deemed to be free of charge.

The amount of KRW 681,818,181, which is the value of pre-paid card, corresponds to the sales amount of the Plaintiff and GangwonD.

In addition, DD omitted the sales report of the amount equivalent to the above.

Therefore, the first addition in 2010, which was made by the director of Gangnam District Tax Office on the grounds of omission in sales

The imposition of customs duties is legitimate.

(2) Whether the sales amount equivalent to the price for the promotional service and the customer inducement service was omitted

(A) Whether it has been supplied for promotional services, etc. on the grounds of eboophones

The court's explanation on this part shall be from 4 up to 12 pages 10 of the first instance court's decision.

Unless the following is added to the 4th portion, the same shall apply to this part.

It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(6) Escoophones shall be new as a scoophones, even if they are paid together with a recommended machine.

the Corporation, if the Corporation is supported by the registered store, the Corporation shall appear to be in accordance with a computer disorder resulting from an attack against the DOS.

(2) If such payment is made on a normal basis, such as a normal and long-term business, if such payment is made on the basis of

there are cases where payments have been made in order to ensure that they have been made free of charge.

is obvious that it is

(b) Whether it was supplied for promotional services, etc. in the reason of the reason of the game services; or

As seen earlier, it can be deemed that the supply was made for the promotional services in the reason of Eboophones.

, even if there is a portion paid with compensation, the portion paid without compensation shall be separated from the portion paid.

game services equivalent to ecoophones also for promotional services, etc. unless otherwise specified;

no supply may be deemed to have been made.

(C) Sub-determination

Therefore, the AA system and the AA system issues and supplies Eboophones for reasons such as promotional services.

was omitted in sales by providing a game user with a reasonable game service;

SECTION 2010, No. 1, 2011, against the Plaintiff by the Head of Gangnam-gu Tax Office

The imposition of value-added tax for the second time is illegal (the plaintiff is a member of the same equity as GangwonD).

in the case of a joint business entity that entered into a contract, at least the amount of DoD shares is illegal, but the joint business entity

A business operator shall, regardless of his ratio of shares in respect of the value-added tax related to the workplace; and

As to June 14, 2012, the Plaintiff is fully obligated to pay taxes (Supreme Court Decision 2012Du3279 Decided June 14, 2012)

[See, etc.]

C. Whether the disposition of imposition of global income tax for the year 2010 by the director of the Namyang District Tax Office is lawful

As seen earlier, the amount omitted in sales of value-added tax in 2010 is KRW 1,190,827,272

Out of the first term portion of KRW 681,818,181 is recognized, and the business of the Plaintiff and GangwonD with respect to the AA system, etc.

Inasmuch as an agreement is made to distribute profits earned at the same rate, the species attributable to the plaintiff in 2010 shall accrue to the plaintiff.

In calculating the aggregate income tax, the amount of income from 2,615,416,494 to 2010

1,190,827,272 won shall be deducted, and 1/2 of the business income of the plaintiff shall be deducted, for the second half of the value-added tax.

amount of global income tax calculated on the basis of the above tax base should be reduced. The amount of global income tax calculated on the basis of

The term "final tax amount" is 182,741,659 won, as stated in the statement.

The revised amount of tax of the amount of tax originally notified as classified (Difference, etc.)

Total revenue amounting to 2,615,416,494 won 768,091,699 won

- 1,190,827,272 won

- Business income 1/2 reduced by 656,497,523 won

global income amount 813,604,862 won 454,559,665 won 359,045,197 won

Income deduction 9,050,760 Won 9,050,760

Tax Base 804,554,102 Won 445,508,905 Won 359,045,197

Tax rate of 35% 35%

calculated tax amount 266,693,935 won 141,028,116 won 125,665,819 won

Additional Dues 146,628,095 Won 59,643,897

Faithful reporting 45,463,035 won

Faithful payment KRW 14,180,862

Tax payable: 17,430,354 won 17,430,354 won

Amount of tax credit of 500,000 won 500,000

Final tax payable 395,391,676 won 182,741,659 won 212,650,017 won

Therefore, the defendant Nam-ju Tax Office

The portion exceeding KRW 182,741,659, among the disposition imposing global income tax for the year 2010 by the Secretary is unlawful.

(c)

4. Conclusion

The Plaintiff’s claim against the Defendants is justified within the scope of the above recognition, and the remainder

The claim shall be dismissed for lack of reason, and the judgment of the court of first instance shall be dismissed for a different conclusion.

Therefore, the judgment of the first instance court is modified as above.