Amount of services provided shall be subject to taxation as business donation.

It is reasonable to see that the table use fee is the price for the "supply of goods or services" subject to taxation under the Value-Added Tax Act, and the amount of service provided by the age club is taxable as a business donation.

2014Guhap625 Value-Added Tax, etc. and revocation of Disposition of Global Income

The tax investigation was conducted.

B) As a result of the investigation, the Defendants entered the actual sales of the Age Club in the daily settlement of accounts on the first day.

deemed identical to the withdrawal, and by the same method as the entry in the separate sheet of tax evasion by the Plaintiff;

The amount equivalent to KRW 1,935,505,547 in the taxable period of the value-added tax for the second year of 2007, and the first taxable period of 2008.

Considering that value-added tax was evaded by omitting sales equivalent to KRW 1,816,323,073;

On June 1, 2011, the Plaintiff issued each pertinent taxation disposition as stated in the purport of the claim against the Plaintiff (hereinafter the Defendants’ aforementioned taxation disposition).

In addition, each of the above dispositions is referred to as the "disposition of this case".

(3) The plaintiff's objection

A) On August 29, 2011, the Plaintiff filed an objection against each of the above dispositions by the head of Gangnam District Tax Office.

Throughout December 23, 2011, as to each of the above dispositions by the head of the regional tax office having jurisdiction over the defendant's post office on August 26, 2011

On January 13, 2012, the Tax Tribunal filed a request for review with each Tax Tribunal.

B) On August 13, 2013, the Tax Tribunal rendered each of the above dispositions against the Defendants with respect to each of the above requests for review.

Part of 1,030,190,000 won for the provision of a service and the part of 442,790,000 won for tables shall be nitch

The decision was made in order to re-examine whether the product is an actual sales amount.

(c) Results of criminal investigations and criminal trials;

1) On the other hand, the Seoul Central District Prosecutors' Office received the Defendants' accusation, and subsequently made the instant disposition, 201.

11. 9. The Plaintiff and Norri per cent are related to the suspicion of tax evasion at the Seoul Central District Court 201 Gohap000.

The Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Act on the Aggravated Punishment, etc. of Tax Evaders were prosecuted.

2) On November 23, 2012, the court in the foregoing case (hereinafter referred to as “criminal first instance trial”) rendered a judgment on November 23, 2012

A conviction (two years and six months of imprisonment and a fine of 700 million won, and four years from the date when the judgment becomes final and conclusive) by recognizing the suspicion of deprivation;

A suspended sentence was pronounced.

3) Although both the Plaintiff and the Prosecutor appealed with Seoul High Court 2012No0000, both of them:

On January 29, 2015, the Supreme Court rendered a judgment dismissing both appeals on January 29, 2015, and the Plaintiff filed a final appeal with the Supreme Court Decision 2015Do000, which is currently pending in the final appeal.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 7, 9, 10, Eul evidence 1 to 22

(including those with lot number), the whole purport of the pleading

2. Summary of the plaintiff's assertion

The plaintiff asserts that the disposition of this case is unlawful on the following grounds.

(a) Calculation of excessive tax amount;

1) Deficiency of credibility of the first day settlement of accounts

The defendant calculated the sales of the age club based on the contents of the daily settlement of accounts of the first day.

(b) For lectures and R&D, it is possible to accurately understand the actual sales because the operator is not the operator of the niverse club.

It is not located at a location, and the daily settlement of accounts of the first day shall have some co-managers improve their shares.

the sale of any such niverse club in order to allow the sale to be made at the price.

In addition, the term "day sales" as of the same date between the first day account statement and the second day account statement.

Part 6 of the daily settlement of accounts with a different amount, "cash payments" means 19 of the daily settlement of accounts with a different amount, and "credit card payments" means the amount.

In light of the fact that there are 37 copies of daily settlement of accounts, the sales on the daily settlement of accounts of the first day.

Since the amount is stated in excess of the actual amount, it cannot be trusted as it is.

2) Part of the amount of the service provided

The daily settlement of accounts of the first day shall be 594,838,000 won and the first day of 2008.

Though the amount of the service provided is included in the sales amount of KRW 435,352,00, the service is provided, the service is provided.

The amount falls under so-called sales discount that is not included in value-added tax sales, and the defendant

value-added tax, income tax, and individual consumption tax shall be calculated by including the amount of services provided in sales.

It is illegal.

3) The table usage fee portion

The table fee entered as sales in the daily settlement of accounts of the first day shall be from the customers of the age club.

It is not the money received in return for the provision of that service. In addition, the above table use fee is the height of the sports club.

It shall be deemed that the money received from the people shall be attributed to the Corporation as autonomous membership fees.

C. Therefore, value-added tax, income tax, and individual consumption tax shall be included in the sales revenue of the Defendants.

It is also illegal to calculate the amount.

B. Violation of the binding force of the decision of the Tax Tribunal

The Defendants are equivalent to the amount of service provided by the Tax Tribunal and the fee for the use of the tables.

Inasmuch as a re-examination was ordered, it did not reflect the intent of the re-examination.

The disposition is against the binding force of the decision of the Tax Tribunal.

3. Related statutes;

It is as shown in the attached Form.

4. Determination

A. Regarding credibility of the first day settlement of accounts

(1) In general, in a lawsuit seeking the revocation of a tax imposition disposition, the burden of proving the facts of the tax requirements is not imposed.

tax authority. However, in light of the empirical rule in the course of a specific proceeding, the fact of taxation requirement is inferred.

Provided, That where it is found that the other party has become a problem, the rule of experience shall be applied to such fact.

unless it is proved that there is no evidence of the opposing condition, such as that it is not appropriate to do so, the tax disposition in question

It cannot be readily concluded that it is an unlawful disposition that lacks three requirements (Supreme Court Decision 2002Du202 delivered on November 13, 2002).

Supreme Court Decisions 6392; 2006Du13831 Decided May 29, 2008, etc.

(2) In light of the aforementioned legal principles, evidence Nos. 17-1, 2, 20, and 22-1 of the evidence No. 17-2

1. Recognition by integrating each entry of 1 through 11 and some entry of Gap evidence 10 into the whole purport of the pleadings.

In light of the following points, the credibility of the daily settlement of accounts of the first day may be fully recognized.

Gap evidence Nos. 8, 11, 13, and 14, and part of Gap evidence Nos. 9 are different.

It is difficult to see it.

(1) All the first and second day settlement of accounts are worked in the night accounting office on the recommendation of the plaintiff.

Many of the Massss are mixed with the preparation of the Massss. However, in the first instance court, the Massss also are punished by the law.

The testimony was made to the effect that “the daily settlement of accounts prepared within the country is true,” and No. 1,

When the body has compared the daily settlement of accounts on the same date of each different date.

"One sale" is equal to all the stated amounts. (2) The old status table (B) dated March 8, 2008 prepared by hand at the night accounting office at night. (3) the old status table (B) No. 19

§ 2-2) The daily statement of accounts prepared on the same day as the sum of the sales of each of the above wazers;

The relevant column’s daily sales are consistent, and is in the table of the current status of the earth’s accounts on June 14, 2008 (No. 19-3).

"터별 매출액을 합산한 금액과 같은 날 작성된 제1일일결산서의일매출'란 금액도 일치",한다. 그리고 위 각 구좌현황표는 노ss 또는 전^^의 필체임에 반하여 제1, 2일일결

M&T is a body of strong & sustainable development.

(3) The amount entered in the daily balance sheet prepared by the night accounting office on June 7, 2008.

In addition, the entry in the column of the daily statement of accounts for the same day, and the service details, table, and table.

It is accurately consistent with the current status, and in particular, the first chapter of the daily table seems to be written by the Trades.

(4) December 15, 2007, January 27, 2008, which appears to have been prepared by the weekly accounting office; and

Done on the same day, even in the previous status table of January 28, 2008, the aggregate of the prizes by water shall be drawn up on the same day.

The daily daily sales on the daily settlement of accounts are as follows: "The daily sales" (or the daily sales in the column of "propon") and accurately.

(5) For lectures and R&D, its house from the stage of investigation by the prosecution to the court of first instance by the prosecution.

Documents, such as the daily settlement of accounts, are recorded accurately in the actual sales of the niverse club.

The Plaintiff and the Plaintiff on June 9, 201, while the instant investigation was pending, consistently stated.

** A statement to the effect that the prosecutor's statements have been false due to intimidation or intimidation*

was submitted. However, the sales of the first and second day settlement of accounts are accurately reflected;

Unless otherwise, the plaintiff and ** the reasons why the plaintiff and she will make such intimidation or return to strong & development.

shall not be effective.

(6) Each daily settlement of accounts confiscated shall be the period exceeding one year, of which the cost of waste treatment and Hphones are more than one year.

There is also a trace of minor expenditure, such as the entry fee, and even some amount of won per unit have been modified.

In addition, the term "SUSHINE THPOT" and the date on which it is indicated.

주인(朱印)이 날인된 일일결산서가 상당수 포함되어 있는 등 그 신용성을 담보할만한

There are many circumstances.

⑦ 이 사건 수사 과정에서 나이트클럽의 신용카드 매출전표 원본, 오**, 정##

of the articles on which the signature or seal of the Corporation is affixed, the sales accumulated and the amount paid shall be written.

The daily settlement of accounts and implications of documents that are difficult to be deemed to have been operated, such as a list of persons eligible for the payment.

The thickness was confiscated.

(8) The term "daily sales" as of the same date between the first and second daily account statements, the term "cash payments", the term "cash payments", the term "paid card".

The term "deposit" is different from each other. However, the following is the same as the scope of a foreign corporation,

In light of the foregoing, the truth of each daily settlement of accounts confiscated solely with such difference cannot be rejected; and

Each daily settlement of accounts in light of the empirical rule is recognized to be true.

The difference between the term "day sale" and the term "day sale" (hereinafter referred to as the "amount described in this paragraph)

•The amount stated on the first day settlement of October 10, 2007 18,806,000 won and the second day settlement of accounts.

The stated amount of KRW 5,000 is recognized as having a difference of KRW 18,801,00, but the settlement of the second day is deemed to have a difference of KRW 5,00.

The letter of approval shall be signed by the Nowons' own signature, and the difference in the amount is only 5,00 won.

•In addition, the amount stated in the daily settlement of accounts dated November 9, 2007 48,626,000 won, second daily settlement of accounts

52,351,00 won and 3,725,000 won and 52,351,000 won, but such difference

The studio number of the daily settlement of accounts of the 1st day is 32,460,000 sales in 40,000, but the 2th day settlement of accounts

The studio number seems to have been generated from 36,185,000 sales in 41.

• The amount stated in the daily settlement of accounts of 1 January 6, 2008 shall be 16,06,000 won and shall be prepared on the same day.

The stated amount of the 2th day settlement of accounts is KRW 82,000,000, which is 15,984,000, whichever is

The annual sales revenue of KRW 3,751,00 and the annual settlement of accounts of KRW 3,69,000 on the second day;

The difference seems to be due to the difference, and the signature of the Nosss is written in the approval column of the 2th day settlement of accounts.

In light of the records, daily settlement of accounts reflecting the increased sales in the process of closing the business.

As the revised circumstances can be seen, it is a evidence to enhance the credibility of each daily settlement of accounts.

The term "cash transfer" means the amount entered (limited to the amount described in this paragraph), 6 March 26, 2008, 9,083,000 won, and 9,083,00 won on the same day.

the amount stated in the 2th day settlement of accounts is recognized as 9,059,000, but the 1st day settlement of accounts

The amount is the amount of 9,059,000 won, such as the daily settlement of accounts for the second day.

•The amount stated on the first day settlement of May 2, 2008 shall be 6,010,000 won and the second day settlement of accounts.

amount stated in the statement is 6,001,000, but the total balance of the 2-day settlement of accounts in the above 2-day settlement of accounts

"The amount of cash in "the amount" was changed from 6,001,000 won to 6,010,000 won, and the amount of "the date on which the calculation of tax amount was based", "sale" shall be the same.

There are some differences in the amount of each "credit card payment" in the daily settlement of accounts, but there is a difference in the amount;

any change in the course of mashion because there is a modified trace of the amount; or

"(1)" (1. 4, January 4, 2008, January 7, 2008, etc.) and "payment on a card of the second day settlement of accounts" and "one day settlement of accounts" are the same or identical (1. 11, 2008, etc.) or each daily settlement of accounts.

‘Plap-related' means that the card admission amount is the same as one another (as of January 27, 2008, etc.), and even if not, ‘Plap-related'

The current status of inclusion in the "current Status of Amount of credit cards" is the same as each other (as of February 8, 2008, February 10, 2008, etc.).

In the case of a difference in the amount of credit card payment, the amount recorded differently such as the table table of each daily settlement of accounts, service center, status of training, etc., shall be consistent with each other, and lectures and R&D shall make a daily settlement of accounts.

If a false statement is made, there is no reason to enter only the amount of the credit card payment column differently, and in addition, there is no reason to ensure the accuracy of each daily settlement of accounts confiscated as seen earlier.

In full view of the above difference, each of the above daily settlement of accounts is age solely on the ground that there is such difference.

It is difficult to view that the current status, etc. of the sports club is not accurately reflected.

(9) A daily settlement of accounts shall be written during the period in which the age club suspends its business due to its internal repair.

was not sexual. If lectures and R&D were to be exaggerated in sales, during the above period.

The settlement of accounts will have been recorded.

(3) Therefore, the Plaintiff’s assertion on this part is without merit.

(b) relating to the amount of services provided;

(1) The sales recorded in the daily settlement of accounts of the first day include the amount claimed by the Plaintiff.

Whether or not there is anything else

As seen earlier, the existence of sale in a lawsuit seeking revocation of a tax imposition disposition and other taxation requirements are satisfied.

The burden of proof is against the tax authority, but if it is proved that the facts can be inferred in light of the empirical rule in the course of specific litigation, it cannot be readily concluded that the pertinent tax disposition is illegal disposition lacking the taxation requirement, unless it proves that the other party is inappropriate to apply the empirical rule, etc.

He returned to the instant case, Gap evidence No. 9, Eul evidence No. 10, 11, 14, and No. 17-2, 3

7, 19, and 20, the following statements may be acknowledged by integrating the purpose of the entire pleadings:

(1) The first day settlement based on which the Defendants used as the basis for calculating the amount of tax.

the sales stated in this section shall be deemed not to include the amount of services rendered by the Plaintiff as claimed by the Plaintiff.

It is reasonable to do so.

① At the time of the instant tax investigation, the Plaintiff’s sales on the 1st day settlement of accounts from 000,000 to 00,000, an employee of the Gangnam Tax Office, may be calculated by calculating the sales on the 1st day settlement

(2) If the notice is given and the opposite party has been given an opportunity to submit a supporting material

Before the disposition of this case was rendered, only the overall credibility of the first day settlement statement was disputed.

the amount stated in the daily settlement of accounts as sales shall include the amount of service provided.

There was no specific argument that it is unfair. However, the service payment asserted by the plaintiff is unfair.

Considering that the amount reaches KRW 1,030,190,000, the Plaintiff shall be given an opportunity to vindicate.

It is difficult to understand the fact that the defendant did not have such specific defenses.

② The business owners of all clubs, including the Plaintiff, are separate from the daily settlement of accounts for thewewelter.

The amount equivalent to 20% of the total amount stated in the old Coordinate List has been paid as 'service fees'.

On December 15, 2007, March 8, 2008, and June 14, 2008, the age specified in each old coordinate list as of June 14, 2008.

The sum of the amounts for each club water shall be sales in the daily settlement of accounts of the first day of each corresponding date.

the amount stated in the old status table and the sales of the daily settlement of accounts of the first day shall be different.

on the same date. Accordingly, the business owner may accept the same amount in the case of the date.

In addition, the amount equivalent to 20% of the sales of the daily settlement of accounts of the first day is paid as 'service fee'.

However, as above, it shall be paid from employers at a certain ratio of their sales.

Money received is a piece-based remuneration (Supreme Court Decision 2006Do8690 Decided March 15, 2007).

(see) Generally, the piece rate has contributed to the realization of the profit of the company by its officers and employees.

(2) The service provider is entitled to receive a separate payment from the customer, as alleged by the Plaintiff.

(1) if the business owner of a nife club provides services free of charge

To the extent of the amount, it would be included in the standard amount of the calculation of piece rates for wazers, whichever is,

It is also true that the free supply of goods and services that are not directly related to the profits of all clubs

It is difficult to accept in light of the ordinary practice as a result of the payment of excess.

(3) Where most part of the daily settlement of accounts is prepared, a witness shall be present at the court of first instance for the crime.

most statements made at its own investigation stage consistent with the Plaintiff’s suspicion of tax evasion;

The amount of service provided is included in the sales of the daily settlement of accounts of the first day, even though the testimony is reversed.

There is a question as to whether or not the plaintiff's counsel may be wrong in spite of repeated questions

Along with this chapter, the author tried to give testimony to the effect that the strong R&D is unilaterally favorable to the plaintiff.

was testified that the amount of the service provided was included in the sales of the daily settlement of accounts of the first day.

in light of the fact that most of the daily daily settlement of accounts can be taken into account, and, at least, lectures and works in most of the daily settlement of accounts

that the portion of this title does not include the amount of service provided in the sales, and it is reasonable to deem that it does not include the amount of service

There is also a reason to believe that the settlement of accounts was prepared by applying different standards different from the strong & social development.

no Trina shall be included.

(4) Sales in accordance with general accounting principles means the sale of goods, etc. by an entrepreneur for business purposes.

and the profit realized by receiving the price, so the item of daily sales under the daily settlement of accounts is the item of daily sales.

It means the aggregate of the amounts received or payable in connection with goods or services supplied on the day.

that the goods or services provided without compensation have been paid for the opposite payment.

not included in sales, and even those who prepared the first day settlement of accounts shall also be subject to such accounting principles.

I seem to have prepared the settlement of accounts according to this paragraph.

(2) Family judgment

Even if the plaintiff asserted, the amount of service provided is included in the sales entered in the daily daily settlement of accounts.

sales that should be excluded from the Plaintiff’s tax base of value-added tax, etc.

It is difficult to see that it falls under E.L. The reasons are as follows.

In other words, the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) No. 13

subsection (2) of paragraph (2) of this section provides that "no of the following amounts shall be included in the tax base"

Ro-ro refers to the amount of discount, and the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013)

section 52(2) of the Act provides that "The amount of discount under section 13(2)1 of the Act shall be the amount of discount under section 13(2)1 of the Act.

In the supply of goods or services, payment for the quality, quantity, and prices of delivery and supply shall be made and other supply shall be made.

under the terms and conditions of the supply of the goods or services, in direct use, a specified amount in the normal supply value;

It provides that "the amount shall be the same as it is."

In addition, Article 24 (1) of the Income Tax Act provides that "the total amount of revenue for each income of the resident"

The amount of money received or to be received in the corresponding taxable period shall include the total amount of money to be received; hereinafter the same shall apply)

(3) of the same section shall be the sum received or imported when calculating the total amount of income.

Matters necessary for the scope and calculation of amounts shall be prescribed by the Presidential Decree.

Article 51 (3) of the Enforcement Decree of the Income Tax Act shall include the calculation of the total amount of the business income:

shall be calculated in accordance with "the value of the returned goods and the discount on sales" in the main sentence of subparagraph 1-2.

It is defined as "not included in total income in the relevant taxable period," and the former Income Tax Act.

Article 22 (1) of the Enforcement Rule (wholly amended by Ordinance of the Ministry of Strategy and Finance No. 154 on April 30, 2010)

“Sales discount” in Article 51(3)1 of the Decree means those falling under any of the following subparagraphs:

(1)"The quality, quantity, delivery and sales of the goods" in subparagraph (1).

Pursuant to other terms and conditions of transaction, a certain amount of money in the usual sale at the time of sale of the goods

"Amount to be deducted" is defined as "amount to be deducted."

As above, the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013)

c)the quality and value of goods or services, excluding any overcharge amount from value-added tax base;

Terms and conditions of supply on quantity, delivery, etc., which are deducted or deducted from the value of supply;

The tax base of value-added tax is not actually received from the other party.

The purport of exclusion is to be (see Supreme Court Decision 2011Du8178, Apr. 11, 2013). Such purport is as above.

The purpose of the Income Tax Act is also the same in the Income Tax Act.

In light of the language and legislative intent of the aforementioned relevant statutes, against the counterparty

any provision of a service shall be subject to the amount of discount that is deducted from the value-added tax and income tax base.

(1) The service is related to the supply of goods by the operator, and (2) the quality, quantity, and

The payment for delivery and supply shall be set at a certain rate in accordance with the terms and conditions of supply.

amount which is directly deducted from the value of supply must not be actually received from the other party.

Meanwhile, the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013)

13. Paragraph 3 of Article 13: Bad debts, grants, and grants upon the value of supply after supplying the goods or services.

An amount similar thereto shall not be deducted from the tax base, and shall not be entitled to any name.

value-added tax shall be levied if the incentives, etc. are paid in cash after the transaction was made.

The proviso of Article 51(3)(2) of the Enforcement Decree of the Income Tax Act is not deducted from the standard, and the proviso of Article 51(3) shall

Bounty and other similar incentives paid to the other party according to the trade quantity or transaction amount;

The amount and bad debt of a nature shall not be deducted from the total amount of income, as stated above.

The main text of Article 16(2) of the former Enforcement Decree of the Value-Added Tax Act is the so-called sales incentive.

It is considered that the gift of goods not included in the price of the supply of goods, which is a trader.

As to the instant case, the health class, the Plaintiff’s business operators of the Age Club, for any terms of supply

objective and acceptable evidence of whether a service has been provided to customers;

the entertainment bars such as age clubs, in general, are not submitted at all.

The subject and scope of the supply of the service to customers shall be in a certain relationship with the supply terms of the customer.

It does not vary from time to time according to the customer's frequency of visit or volume of purchase, etc.

In light of the above provisions, the provision of the service in the Age Club of this case is stipulated in the above provisions.

Sales incentives, which are the main transaction under the main sentence of Article 16 (2) of the former Enforcement Decree of the Value-Added Tax Act.

It is reasonable to view that the donation of goods not included in the price of the supply of goods constitutes the donation of goods.

[In addition, Article 7 of the former Individual Consumption Tax Act provides that the operator of the taxable entertaining place shall pay a charge for amusement and food.

Where entertainment and eating have been conducted without receiving any part or part thereof, the full amount of the fee therefor shall be received.

Inasmuch as it provides that "the act of entertaining, eating and drinking at the age club which is a taxable entertainment place", it shall be deemed that

B Even if the payment was made free of charge, the payment is also included in the tax base, and the education tax is revised.

Since the tax amount is determined as the tax base of the separate consumption tax amount, the same applies to the tax amount.

(3) Sub-decisions

Therefore, this part of the plaintiff's assertion is without merit.

C. Regarding the table fee

(1) Whether it constitutes a price for the supply of services to customers

the following points, which may be recognized by each entry of evidence 18, 20

* at the court of first instance * “The use of tables separately from v.s., and the use of cash tables.”

When receiving a fee, only the amount excluding it shall be deposited into the night accounting office, and shall be received by credit card.

On the other hand, once deposited in the night accounting office, it will result in the cash sales of other tables.

Nos. s. stated that “The annual revenue or cash input on the daily settlement of accounts” shall be determined by tables.

He gives testimony that is not included, and lectures and acquisitions are also collected from the descendants."

Teable user fees, even in the form of invoice presented to the customers at the age club, for which he/she testified

(T/C) In light of the existence of columns, the source of the gym clubs shall be alcoholic beverages from customers.

The fact that money of the above amount has been received separately under the name of tables usage fees in addition to the cost of Ansan.

may be recognized.

According to the above facts, table use fees are subject to taxation under the Value-Added Tax Act.

It is reasonable to see that it is the consideration for reverse supply.

(2) Whether the profits accrued to the business owner are accrued

The plaintiff's assertion that the above table use fee is the autonomous membership fee of the Mega clubs.

The purport that the rent ultimately belongs not to joint business operators, such as the plaintiff, etc., but to thewealter.

I would like to say.

Article 13 (1) 1 of the former Value-Added Tax Act, Article 48 (1) of the former Enforcement Decree of the Value-Added Tax Act

According to the provisions of paragraph (9) of the same Article, the business owner's service charges for the supply of his service.

stated on credit card sales slip, etc. separate from the consideration, and the service fee shall be paid to the relevant employee.

(1) If it is confirmed that the business operator has received income from his/her own account, etc.

in principle, the service fees are not included in the tax base of value-added tax and individual consumption tax.

C. In this case, the "employee's service fee" is different from the price for the service provided by the enterpriser.

The words, kind, consideration, etc. of employees who are provided by the road or customer in connection with the provision of services by the business operator;

As consideration for intangible services, the intention to directly belong to the employee who provided the services in question.

It means the amount paid.

The former Value-Added Tax Act that exclude the instant table use fee from the value-added tax base

We look at whether it falls under the "service charges of employees" under Article 48 (9) of the Enforcement Decree.

on the invoice issued at the age club (1) the service fee shall be written separately from the principal, etc.

Even if they were in fact, the co-managers of the age club, including the Plaintiff, are in fact engaged in the above creditcar.

The amount equivalent to 30% of the sales entered as service charges in the d sales slips shall be equal to wazers.

there is no objective evidence to verify that the payment has been made as a service fee (Notice by the National Tax Service).

201-17 'Matters to be observed by the business operator who wishes to exclude service charges from the tax base'

business operator who intends to exclude service charges from the tax base shall prepare a service charge payment ledger.

The plaintiff has been well aware of the fact that the plaintiff had been well aware of it for five years;

② The instant table usage fee is calculated in a lump sum along with the amount of alcoholic beverages, etc.

N. L. L.W. L.W. L.W. L.W. L.W. L.W. L.S. customers

After providing various benefits, it is received from the business owner in lieu of monthly salary at a certain ratio of the sales amount.

It is reasonable to view that the amount is the piece-based remuneration that an employee receives from an employer.

(Supreme Court Decision 2006Do8690 Decided 206). The customer’s goods with the tables usage fee

B. Separate from the price for the supply of services, only to employees who have provided services, such as ice,

In full view of the fact that it is difficult to regard it as a service fee paid with the intention to directly revert, this resignation

Enforcement of the former Value-Added Tax Act which does not include table use fees in the tax base of value-added tax.

It is difficult to see that it falls under the "service charges of employees" under Article 48 (9) of the Decree.

Therefore, the first-party plaintiff's assertion on this point of view is without merit.

(d) relating to the binding force of the decision of the Tax Tribunal;

The binding force of the decision of the Tax Tribunal shall be to recognize and publish the text of the decision and the facts constituting the basis for the decision.

However, it will only affect the judgment on specific illegal causes such as the disposition.

In this case, the decision of the Tax Tribunal (Evidence A 1 and 2) shall be the amount of service provided and the table fee.

A. Part of the disposition of the instant case is deemed not to constitute sales of the instant age club.

Re-audit of whether the sale constitutes a sale to the Defendants, not that of the Defendants, and that result would result in the sale.

b) the purport that the tax base and tax amount should be corrected if it is deemed not reasonable;

As a result of re-audit conducted by the Defendants according to its purport, the service provision amount and the table use fee are age limit.

In full view of the fact that it was determined that it constitutes the sales of a club, the disposition of this case by the Defendants

Sector cannot be viewed as going against the binding force of the pertinent Tax Tribunal’s decision.

The plaintiff's above assertion is without merit.

5. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

Labor Standards00

1. The director of the Gangnam Tax Office;

February 27, 2015

March 20, 2015

1. All of the Plaintiff’s claims are dismissed. 2. Costs of lawsuit are assessed against the Plaintiff.

As to the Plaintiff, each of the attached Table of Tax Disposition No. 1 written by the Head of Gangnam Tax Office on June 1, 2011

Disposition and revocation of each disposition listed in paragraph (2) of the same Table by the director of the regional tax office and by the director of the regional tax office on June 1, 2011

section 3.

1. Details of the disposition;

(a) Operation of the Plaintiff’s age club;

1) From June 15, 2007 to July 20, 2009, the Plaintiff operated a large-scale leisure club of 000 square meters on a total of 000 square meters, including one room, 32 rooms, 20 studs, and one indoor swimming pool, a kitchen, a kitchen, a kitchen, and a night watch room, in which the room is attached, jointly with the Nonparty listed below. (2) From February 2, 2007, value-added tax and global income tax for the taxable periods of value-added tax and global income tax, the details on which the Plaintiff reported to the Defendants as sales data, and the tax payment details therefrom are as follows.

3) The accounting and accounting of the age club was conducted from June 22, 2007 to July 5, 2008 in the following manner:

가) 나이트클럽 내부에 위치한 야간 경리사무실에는 노ss, 강&&, 전^^ 등이 근무하였는데, 이들은 웨이터별로 매출금 입금표, 출하전표를 기초로 하여 일계표 (속칭 일일조판)를 각 1/3씩 작성하고, 이 일계표를 근거로 일일매출내역과 카드 및 현 금 입금현황, 전결금 등이 기재된 일일결산서를 작성하였다.

나) 야간 경리사무실의 업무가 끝나면 노ss 등은 나이트클럽의 관리사장이던 정## 또는 그의 처에게 수금한 현금을 전달하고(정##은 원고의 고향후배로서 원고의 권유에 따라 나이트클럽에서 근무하게 되었고, 정##이 2007. 8.경 구속되어 나이트클럽의 운영에 관여하지 않게 되었음에도 현금을 정##의 처에게 보관시키는 일은 계속되었다), 일계표, 일일결산서, 웨이터별 입금표, 카드매출전표, 물품출하전표는 가방에 담아 야간 경리사무실 책상 아래에 놓아두고 퇴근을 하였다.

다) 나이트클럽과 별도의 건물에 위치한 주간 경리사무실에는 양@@, 윤--, 신== 등이 근무하였는데, 신== 등은 오전 9시경 위 일계표 등이 든 가방을 주간 경리사무실로 가져가 위 서류들을 근거로 하여 구좌현황표를 작성하여 일일매출을 최종적으로 결산하였고, 그 밖의 지출결의, 급여지급, 세무신고, 이익금배당 등 대부분의 회계 업무는 주간 경리사무실에서 이루어졌다.

B. Disposition of this case

(1) Prosecution's accusation request

A) At around 2010, the Seoul Central District Prosecutors’ Office (hereinafter “Seoul Central Prosecutors’ Office”) discovered suspicions of tax evasion by omitting the sales of naree clubs, and started an investigation (hereinafter “instant investigation”). (B) The said Prosecutor’s Office determined on January 10, 201 that a substantial part of the suspicion was confirmed, and sent a copy of the request for accusation and investigation records to the Defendants.

C) At the time of investigation, the prosecution seized two copies of daily settlement of accounts on the age club from June 22, 2007 to July 5, 2008 (one of them is not more than 1521 pages of investigation records, and the remainder of one (one until June 27, 2008) is not more than 1912 pages; hereinafter the former is referred to as the "daily settlement of accounts", and the latter is referred to as the "Monthly settlement of accounts", and each of the above settlement of accounts was accompanied by a copy of the above investigation records sent to the Defendants.

D) During the imposition period of value added tax on February 2, 2007 and January 2008, the amount entered as sales of the instant age club is as listed below in the daily settlement of accounts.

(2) The Defendants are subject to a tax investigation (hereinafter referred to as “tax investigation”) with respect to the age club from March 24, 2011 to April 22, 2011, according to the aforementioned accusation request by the Defendants. The period of investigation from January 1, 2007 to December 31, 2008 (hereinafter referred to as “period of investigation”).