Busan High Court-2015-Nu21407 ( November 04, 2015)

(Trial Disorder) If the sales slips classify a fixed rate as a service fee, and if it is excluded from the revenue amount, it is unreasonable.

(main point of the original trial) Even though the actual sales are the main sales, it is unreasonable for the business owner to arbitrarily divide the sales and exclude the sales from the revenue amount, and this tax disposition is legitimate.

Article 29 of the Value-Added Tax Act

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant is deemed to include the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent