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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-5321 ( October 13, 2017)
Title
(B) A taxable entertainment place subject to the individual consumption tax;
Summary
(B) The instant business establishment is a taxable entertainment place which is a taxable entertainment place provided by the Individual Consumption Tax Act, in which alcoholic beverages are sold to the main liquor, and entertainment facilities are installed, and the alcoholic beverages are allowed to dance while drinking alcoholic beverages with stage equipment, etc.
Related statutes
Article 2 of the Individual Consumption Tax Act
Cases
Supreme Court Decision 2017Du70403 Decided the imposition of individual consumption tax
Plaintiff-Appellant
AAA et al. 2
Defendant-Appellee
○○ Head of Regional Tax Office and 2
Judgment of the lower court
Seoul High Court Decision 2017Nu55321 Decided October 13, 2017
Imposition of Judgment
February 28, 2018
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Judgment of the lower court
The Appellants’ grounds of appeal on the grounds of appeal are examined as well as the records of this case.
The argument about the appeal procedure does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
Since it is deemed that there is no reason or reason, all appeals are dismissed pursuant to Article 5 of the same Act.
It is so decided as per Disposition by the assent of all participating Justices on the bench.