Case Number of the immediately preceding lawsuit
Busan High Court 2015Nu21414 ( November 04, 2015)
Case Number of the previous trial
Cho High Court Decision 2013 Deputy 4673 (Law No. 18, 2014)
Title
Whether the key service charges are service charges that can be excluded from the tax base, such as value-added tax.
Summary
(Summary) The service charges of this case paid to the instantweter, etc., including the employees whom the Plaintiffs voluntarily acknowledged as paid, are not service charges paid by the customers for special services provided by entertainment reception reception workers, etc., but merely paid the amount received by the Plaintiffs as their own income as piece-based remuneration or allowances, etc., and thus cannot be excluded from the tax base, including value-added tax.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
as ordered by the court below. This decision is delivered with
Related statutes
Article 1 of the Individual Consumption Tax Act and Tax Rate