Seoul High Court-2016-Nu-37609 ( December 14, 2016)

(ps) It is difficult to deem that the service charges equally divided to the employees belonging to the Service Association through a service meeting organized by the employees constitute service charges not included in the amount of sales.

(C) It is difficult to see that the customer’s payment of equal amounts to employees of the Service Association by allocating non-specified and uniform service charges to the employees of the Service Association, etc., is a service charge not included in the amount of sales, since the customer’s payment of equal amounts to the employees of the Service Association, such as ice, cannot be deemed as a service charge of the intention to directly own

Article 13 of the Value-Added Tax Act and Article 48 of the Enforcement Decree thereof.

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

Examining the judgment below and the grounds of appeal, since it is obvious that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore groundless, all appeals are dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench