may be excluded from the tax base only if paid to the employee in fact.

The amount paid with the intent to directly belong to the employee who provided the service in consideration of the intangible service of the employee can be excluded from the tax base only in the case where the service charge is written separately from any other consideration in the card sales slip, etc. and actually paid to the employee.

Article 8 of the Individual Consumption Tax Act

2014Guhap2137 Disposition of revocation of Disposition of Imposition of Value-Added Tax

KimA

00. Head of tax office

March 26, 2015

April 30, 2015

1. All plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

As indicated in the details of the instant disposition on October 10, 2013, attached Form 2, the Defendant issued to the Plaintiffs.

The imposition of a value tax, individual consumption tax, and education tax shall be revoked in all (the modification of claims and grounds for claims).

"The date of each disposition listed in the written request is a clerical error in writing on October 10, 2013)", and the reasons therefor.

1. Details of the disposition;

(a) Plaintiff B is a business entity running an entertainment drinking club under the trade name of 00:0:00 :00 - 00 - 75 - from March 4, 2009 to April 27, 2011; Plaintiff KimD is a business entity who runs an entertainment drinking house; Plaintiff KimD is a business entity who runs a newCCC or clubs in the same place from March 4, 2009 to June 27, 201; Plaintiff Kim Jong-sung is a business entity who runs a entertainment drinking club in the following places from June 1, 2012 to June 2012:

6,448,893,00 won, 1,889, 634,00 won, and 889,854,00 won as service fees, shall be appropriated in the tax base.

After exclusion, "value-added tax, individual consumption tax, and education tax (hereinafter referred to as "value-added tax, etc.") were reported and paid."

B.00 Director of the Regional Tax Office shall conduct a comprehensive investigation on the plaintiffs with respect to the entertainment tavern.

Service fees paid to wazers shall be deemed as remuneration in the form of piece rates, and reported by the plaintiffs.

Each service fee should be included in the tax base such as value added tax.

(c)In accordance with the results of the above investigation, the Defendant shall fix the sales and service charges as follows:

On October 10, 2013, as discussed, the Plaintiff determined and notified 2,216,258,780 won, 578,102,570 won, and 235,67,550 won in total, as stated in attached Table 1, including “value,” and “value,” respectively.

(d) On December 6, 2013, the Plaintiffs filed a petition for a tax appeal against the initial disposition, and the Tax Tribunal.

on May 26, 2014 (Plaintiff KimA), June 18, 2014 (Plaintiff KimD), and July 1, 2014 (Plaintiff KimDB)

"" filed a claim in each of the instant places of business, including water's sealing and feed, for the receipt of entertainment and food charges to the customer, and the amount of service charges when receiving the price is divided into credit card sales slips.

record, and it is recognized that the service charges were paid to the person concerned, and the service charges were paid to the person concerned, and the service charges were paid.

the fact that it was paid to wawater differently from the content of the

Since the service fees received by water shall be the piece rates paid by water from business owners.

There is a concern to regard it as a form of salary, but in each of the instant workplaces, paidware served in the form of salary.

They appear to have been on the part of the plaintiffs, unlike others, they are dependent upon the plaintiffs.

Inasmuch as service charges paid to them are deemed to be the status of employees performing the duties, the performance bonus penalty paid to them.

Under the premise that it is reasonable to see it as pay for negligence, each decision to reduce part of the initial disposition by including only the service charges (hereinafter referred to as the "service charges of this case") paid to the executive officer or paid water who manages the water, and the water (hereinafter referred to as "the water, etc. of this case") in the tax base including value added tax, etc.

"C. Accordingly, the defendant reduced or corrected part of the original disposition according to the attached Form 2, as stated in the original disposition number, as stated in the attached Form 2. (hereinafter the above part of the tax amount was retroactively reduced.)

“The instant taxation disposition” and “E. The Plaintiffs, on July 25, 2014, filed with the Tax Tribunal a second appeal against the instant taxation disposition.

After the Gu was established on September 22, 2014, the instant lawsuit was filed, and the said petition for adjudication was filed on October 15, 2014.

was dismissed.

2. The plaintiffs' assertion

The instant water, etc. is not an employee employed by the Plaintiffs, but a customer with his own business.

is an independent business entity directly attracting, managing, and receiving service charges paid by customers, and is merely a sole entity;

For the effective performance of the business, on behalf of the organization established on its own with the general public

It only plays a role in delivering the opinions of wazers to the plaintiffs, and its powers and responsibilities; and

The content, etc. of duties are the same as a general non-grade water. Furthermore, the Plaintiffs are the credit card sales slip.

by dividing the value of supply and service charges to the customer and receiving payment from the customer:

The full amount of service fees was paid to the instantweter, etc. according to the number of working days.

The service fee of this case is not substantially the sale of the plaintiffs, and is not the sale of the plaintiffs, but the service fee of this case belongs to the Corporation

value-added tax, as in the service fees paid to other non-grade sources;

The taxation disposition of this case, which was conducted on different premise, should be excluded from the standard, is unlawful.

of this chapter.

3. Determination

A. Facts of recognition

1) The Plaintiffs are alcoholic beverages and alcoholic beverages to customers by succeeding in the order of each business establishment of the instant case.

business that provides interest, etc., the Corporation shall have its wazers pay customers in the place of business.

In the form of keeping them and providing them with various benefits, each of the instant workplaces was operated.

JBB may, even after transfer of the business to KimD, be a financial director of the NewCCCBC as a financial director.

Sphere, NewCC participated in the overall operation, such as taking charge of fund management of NewCC.

2) Nitters in each of the instant places of business are ice, ice, and fully with the exclusive responsibility of the customers who sought themselves.

In each of the instant workplaces without finding any specific waitus, it provided services, such as brokerage, etc.

With respect to customers who had been assigned by the sequences, the Corporation provided the above services.

3) The Plaintiffs’ sales of credit cards by which the main and service charges are separated for customers who pay by credit cards.

(B) The sales slips and receipts are issued, compared to the sales of the above sales slips and receipts (total of the principal and the salary);

The feed ratio is 33% in the case of Plaintiff RB, 33% in the case of Plaintiff KimD, and 23% in the case of Kim Jong-sik.

The customer who used each of the instant workplaces has settled the prime and service charges in a lump sum.

Entertainment in addition to the indication of water T/C separate from wazers, internal or external algoras, etc.

The fact that the food fee includes 33% of the wait service charges is not indicated.

T/C shall be from 50,000 won to 5,000 won on the basis of the principal sales;

The main unit shall be calculated in terms of the amount of at least 10,000 won, at least 150,000 won, at least 150,000 won, and at least 15,000 won in the amount of

to be added to the account statement, and the daily sales day prepared by each of the instant workplaces.

Bo. In addition to what is described in Note and T/C, the service charges of the water are not separately described.

4)waits in each of the instant places of business are 2 million won to 3 million won per person per month, depending on the business performance.

The payment of the service charges to the extent of the original, and the plaintiffs shall pay the service charges to thewegian.

The feed payment ledger was prepared, and the income tax was collected by making it the business income of wazers as income tax.

paid to the competent tax office. On the other hand, the payment of fixed benefits to the instant water, etc. was made.

Whether or not it has been confirmed

“5) On April 12, 2013, Plaintiff CCC or art club at the time of the investigation on April 12, 2013

ter 30, 17), 17, 6 paid nursing staff members among them, and 30 full-time staff members.

The statement was made that the number of the former departments in charge of the role is about 15, the newCC's statement was made that the number of the former departments in charge of the position is about 15, the number of the former departments in charge of the position is about 12, in addition to the general water, there are 12, including the chief of the office, the chief of the office, the executive director, the executive director, the chief of the office, and the chief of the office. The list of the current status of the team group also includes 7, the chief of the office, the office, the chief of the office, the executive director, the executive director, the person in charge of the office, the person in charge of the office, the list of the former officers is about 2, the former executive director, 1, the manager, 3, the chief of the office, 4, the chief of the office, and the list of the current status of the former officers, etc.

208.

(b) reviewing the requirements for recognition of service fees;

1) Article 13 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013)

Paragraph (1) 1 shall apply to payments for the supply of goods or services in cash.

A. The Enforcement Decree of the same Act (amended by Presidential Decree No. 2456, Jun. 28, 2013) provides that a value-added tax

Article 48(1) and (9) of the Act (wholly amended by Presidential Decree No. 24638) shall apply to the tax base.

Payments, charges, fees, and any other consideration, regardless of the pretext thereof, received from the borrower;

of all monetary value, including food, accommodation, or personal

Services for employees (including free vocational income earners) received in addition to the supply of services;

A fee shall be stated separately from the price in a tax invoice, receipt, credit card sales slip, etc.

If it is confirmed that service charges are paid to the employee, such service charges shall be filed to the tax base.

service charges shall not be included in his or her income, provided that such service charges shall not be included in his or her income.

[The former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201)]

(1) Article 13(1) of the former Act, and Article 13(1) of the former Act, as amended by Act No. 9915 of January 1, 2010

[Definitions]

In addition, Article 1 (1) and (4) of the Individual Consumption Tax Act shall apply to entertainment and food charges for entertainment and food.

The individual consumption tax shall be imposed, and the meaning of the fee for entertainment and food is the same.

Article 2(1)8 of the Enforcement Decree of the Act (Amended by Presidential Decree No. 25197, Feb. 21, 2014)

The operators of taxable entertaining places may provide entertainment and eating services, regardless of the name of food charges, meal charges, or any other taxable entertaining places.

an amount received from the person who has received such amount, and an employee (free-income earner) among the amounts received.

(including) if service charges are included, tax invoices, receipts, or credit card sales.

It is confirmed that the service charges are paid to the relevant employee by recording them separately from the price in the list, etc.

(2) In the case of the businessman, the service charges shall not be included in the charges for entertainment and food.

The Individual Consumption Tax Act (the same shall not apply to the case of appropriation as revenue amount).

Article 1(1) and (4) of the Act on January 1, 2010 and the Enforcement Decree of the Act on January 1, 201

Article 2(1)11 of the same Act shall also apply to cases in which Presidential Decree No. 22031 of Feb. 18, 2010 is the same.

section 1 of this title]

2) In full view of the language and structure of the relevant statutes, an entrepreneur running an entertainment drinking club shall be deemed as running a business.

The full amount of money or charges for entertainment and food received in return for the goods and services provided by himself/herself as a whole;

(1) is liable to pay value-added tax, etc. on the basis of

in addition to the price for the service, etc. of the customer, the customer may provide the service, etc.

for intangible services, such as the conduct, kind, consideration, etc. of employees provided in connection with such services;

“The amount of money paid to the employee who provided the service directly (the e-mail), as the service fee, is written separately from any other consideration in the card sales slips, etc., and is actually paid to the employee concerned.

may be excluded from the tax base only if such

In addition, even if the service fee satisfies the above requirements, the business operator himself/herself shall pay the service fee.

Where income is appropriated as revenue amount, the tax base of value-added tax, etc. which is returned in principle.

this is included in the income of the business operator, where the service charges are appropriated as his income;

Even if service charges were written separately from the price of goods or services, the entrepreneur’s liability

for example, a business operator may incur a service charge in accordance with the manner of calculating the service charge.

employee, regardless of who provides the service.

Where a service fee is paid in accordance with a certain payment standard, the relevant service fee shall be the income of the business operator.

It is reasonable to view that the amount was appropriated as amount.

Therefore, service charges excluded from the tax base of value-added tax, etc. are credit card sales slip.

They shall be recorded separately from the cost of goods and services of entertainment tavern and shall actually be employed by the employee concerned.

of the amount appropriated as a service charge, or the amount received or settled as a service charge.

The characteristics as a genuine service fee must be recognized.

C. Determination as to the service fee of this case

According to the above facts of recognition, the plaintiffs' drinking value and the customer using each workplace of this case

The fact that credit card sales slip, receipt, etc. with a separate service charge is issued, and the instant water

The fact that the volunteer fee payment ledger has been made to the effect that the full amount of the volunteer fee has been paid is known

the corporation.

However, the following circumstances that can be known from the facts acknowledged above, i.e., the Plaintiffs

customer using the place of business of this case has received any service from the entertainment receptionist; or

who provides intangible services, such as speech, friendship, care, etc., does not distinguish who are visitors to entertainment.

Unless there is a uniform allocation of 33% or 23% of the drinking value to the service fee at will, and ② the plaintiffs

the service fee is calculated in whole together with the drinking value, so the receipt shall also be paid to the customer who pays it.

the service charges on the invoice are the money directly belonging to the entertainment receptionist.

It appears that it was difficult to do so, and the general customers exceed the original price of the goods or services.

(3) In fact, it is difficult to presume that there was an intention to pay the money as a separate service charge;

Service charges shall be imposed on the wazers that have provided services, such as ice and stalking, directly to them.

In case of urgency, there are many cases of direct cash preserving to them, and the "T/C" appropriated in the account statement according to the note in each of the instant workplaces, and the "T/C" appear as a kind of preserving, ④ The service of this case and the fees have been determined and paid according to the business performance, and the service charges for entertainment entertainment have been paid.

(5) Each place of business of this case has a characteristic as an allowance for Native Business performance.

b. appears to have maintained identity and continued operations under the involvement of the BB;

DeB At the time of the tax investigation, six paid teachers and wars from among CCCAS personnel.

there is a statement that there are about 15 old departments in charge of the management, and that there is a number of newCCC or art clubs

They were divided into positions, and the bylaws of each workplace of this case with not less than 60 persons of waz.

in the light of the mother, unlike the Generalwealter that provides customer services to the customer,

Any other person who conducts affairs, etc. related to interest, education, etc., and the statement of the plaintiff YB

(6) If there is a concern about the possibility of tax evasion

Taking into account the purport of the relevant laws and regulations that strictly stipulate the requirements for recognition of seals,

L. The plaintiffs are also paid to the instant water, etc. including employees who are deemed to have been paid by themselves.

The service fee of this case is the price for special services provided by customers from entertainment reception service providers, etc.

(2) The amount that the plaintiffs received as their own income, not the service fee paid, shall be in the form of piece rate;

of the value-added tax, merely because it was paid as remuneration or allowance, may be excluded from tax base such as value-added tax.

In light of the above legal principles, the defendant's taxation disposition of this case is legitimate and there is no ground for appeal.

There is no violation of law as asserted by them.

4. Conclusion

Therefore, the plaintiffs' claims are dismissed in entirety as it is without merit. It is so ordered as per Disposition.

judgment.