It should be confirmed that the service charges excluded from the value-added tax base are actually reverted to the employee.

Even if service charges are separately stated in the settlement amount, if the credit card payment is entered in a uniform rate as service charges, and it is not verified that it is actually reverted to the employee, it shall not be excluded from the additional tax base.

Article 13 of the Value-Added Tax Act

Article 1 of the Individual Consumption Tax Act and Tax Rate

2014Guhap22531 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Park AA3

00. Head of tax office

May 3, 2016

June 28, 2016

1. All of the plaintiffs' claims are dismissed.

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

Cheong-gu Office

On November 1, 2012, the Defendant’s imposition disposition of each value-added tax and individual consumption tax as indicated in the attached Table 1, which the Plaintiffs provided, shall be revoked.

1. Details of the disposition;

가. 원고들은 2008. 0. 00.부터 2012. 0. 00.까지 〇〇시 〇〇구 〇〇로〇〇번길(〇〇동)에 있는 '〇〇나이트클럽'이라는 상호의 유흥주점(이하 '이 사건 사업장'이라 한다)을 운영한 공동사업자들이다.

B. The Plaintiffs reported value-added tax and individual consumption tax on the business year 2008 or 2012 at the instant place of business, and paid service charges to thewater of the instant place of business.

The value-added tax and individual consumption tax was reported, except 0 won from the tax base.

다. 〇〇지방국세청장은 원고들에 대한 개인사업자 통합조사를 실시하여 유흥주점의 웨이터들에게 지급한 봉사료는 성과급 형태의 보수에 해당한다고 보고, 원고들이 신고한 각 봉사료는 전액 부가가치세 등 과세표준에 산입하여야 한다고 보았다.

D. The defendant set the sales and service charges as follows according to the results of the above investigation and set the sales and service charges as follows:

Based on the results, on October 0, 2012, it decided and notified the value-added tax and the individual consumption tax (hereinafter referred to as the "disposition in this case") as stated in attached Form 1.

E. The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 0, 2013 on October 0, 2013. The Tax Tribunal dismissed the said appeal on October 0, 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1 to 3

each entry of each number, hereinafter the same shall apply) and the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion

The Plaintiffs entered the service charges equivalent to 20% of the sales revenue in credit card sales slip, etc. from customers, received the payment of the service charges in cash every day, and paid the service charges to wazers in cash, and the recipient of the service charges confirmed and signed the fact of direct receipt by the recipient of the service charges. As such, the amount of the service charges paid to wazers shall be deemed as the service charges that are excluded from the assessment basis of value-added tax and the individual consumption tax. Therefore, the Defendant’s disposition of this case on different premise

B. Relevant statutes

Attached Form 2 shall be as shown in attached Table 2.

C. Determination

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

Article 48(1) and (9) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same shall apply) provides that the price for the supply of goods or services shall be the tax base of value-added tax, and Article 48(1) and (9) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same shall apply) provides that the tax base of value-added tax shall include the price for the supply of goods or services, fees, fees, and all other monetary values, regardless of the pretext of the price received from the other party to the transaction, but where it is confirmed that the business operator provided food and accommodation services or personal services and paid the service fees to the employee concerned, such service fees shall not

In addition, Article 1 (1) and (4) of the Individual Consumption Tax Act provides for an opening fee for entertainment and food for entertainment and food.

Article 2 (1) 8 of the Enforcement Decree of the same Act provides that a person operating a entertainment place shall impose a separate consumption tax, and the meaning of a charge for entertainment and food is that Article 2 (1) 8 of the same Act provides that the person who operates a entertainment place shall receive food, entertainment and food, regardless of the pretext thereof, from the person who operates the entertainment place. If the amount received includes a service charge for an employee (including a free-work income earner), it shall be stated in the tax invoice, receipt, credit card sales slip, etc. separately from the price, and if it is confirmed that the service charge was paid to the employee, it shall not be included in the charge for entertainment and food (However, the same shall not apply to the case where

In full view of the language and structure of the relevant statutes, an entrepreneur running an entertainment tavern in principle.

The obligation to pay value-added tax, etc., on the basis of the full amount of money received in return for the goods and services provided by the customer or the full amount of the fee for entertainment and food services. However, it is interpreted that, apart from the price for the service provided by the business operator, the amount paid by the customer as the price for intangible services, such as the performance, kind, consideration, etc., of the employees provided by the business operator, will directly belong to the employee who provided the relevant service, as the service charge, can be excluded from the tax base only when it is recorded separately from other prices in the card sales slip, etc., and actually paid to the relevant employee.

2) Each testimony of Gap evidence Nos. 5, 11, and 16 and each testimony of the witness KimB, and KangCC

In the face, the credit card sales slip issued in the instant place of business is written separately from the main share, etc., and the fact that the service charge is included in the share of 20% in the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share of the share.

However, Gap evidence Nos. 6 through 8, 16, 33, Eul evidence Nos. 6 and 7, witness KimB, strongCC

In light of the following circumstances that can be recognized by comprehensively considering the purport of the entire pleadings in each testimony, the above facts alone cannot be deemed to have actually paid the service charges as classified in credit card sales slip, etc. to the relevant employee, and there is no other evidence to acknowledge it otherwise. Therefore, the service charges received by the main agents of the instant business place shall not be deemed to be the service charges of employees under Article 48(9) of the former Enforcement Decree of the Value-Added Tax Act and Article 2(1)8 of the Enforcement Decree of the Individual Consumption Tax Act, which are not included in the tax base of value-added tax and the individual consumption tax. Therefore, the Plaintiffs’ assertion is without merit.

Although it is alleged that the service charge was paid, the ratio of the sealing feed to the sales revenue of credit card sales slip and cash receipt issued by the instant business establishment (total of main and sealed feed) is not fixed, and the sum of the monthly service charge stated in the classification of credit card sales slip, etc. and the monthly service charge stated in the service charge ledger (Evidence A No. 16) is inconsistent with each other.

B) Each of the plaintiffs set aside grounds for the fact that service charges were paid to waitter.

Although the head of a Tong and a cash withdrawal card are received from the head of a Tong, and the service fees paid in cash to each head of a Tong were deposited formally, the plaintiffs later submitted a copy of the head of the Tong (Evidence A6 to 8) by asserting that the amount was paid by the plaintiffs later, but the amount of service fees stated in the above details of the head of the Tong does not coincide with the amount of service fees stated in the service fee payment ledger.

C) The customers using the instant place of business were provided with any service from the water.

Without distinguishing who is a person who provides intangible services, such as a credit card, cash, etc., the service fee was paid in a lump sum by credit card, cash, etc., and when the service fee was paid to the person who provided the above services, the "water preserving" was paid in cash directly to him.

D) At the time of filing a request for a trial with the Tax Tribunal, the Plaintiffs are working on credit card sales slip, etc.

In general, it is argued that 20% of the sales amount is divided into service charges, and that 20% of the cash sales amount and 15% of the credit card sales amount were paid to wazers. Even according to the above argument itself, it is difficult to recognize that the total amount of service charges indicated in the comprehensive classification in credit card sales slip, etc. was actually paid to wazers.

E) The Plaintiffs asserted that they paid service charges to thewait each day.

The daily service fee payment ledger (A No. 33) on which the signature of confirmation was signed was submitted. Among the signatures entered in the above payment ledger, it is difficult to believe that the above service fee payment ledger was prepared genuinely because the majority is different from the signatures of the same person entered in the monthly service fee payment ledger (A. 16) during the same period.

3. Conclusion

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

shall be ruled.

Relevant statutes

/ former Value-Added Tax Act (Amended by Act No. 11873, Jun. 7, 2013)

Article 12 (Exemptions)

(1) The supply of the following goods or services shall be exempted from value-added taxes:

14. 저술가・작곡가나 그 밖에 대통령령으로 정하는 자가 직업상 제공하는 인적(����) 용역

Article 13 (Tax Base)

① 재화 또는 용역의 공급에 대한 부가가치세의 과세표준은 다음 각 호의 가액(價��)을 합한

The value of supply shall be an amount (hereinafter referred to as "value of supply"): Provided, That value-added tax shall not be included.

1. Where payments are given in money: The payments;

(5) Necessary matters concerning the scope of goods or services under paragraphs (1) and (2) shall be prescribed by Presidential Decree.

(c)

(1) The former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24638, Jun. 28, 2013)

Article 35 (Scope of Personal Services)

Personal services as referred to in Article 12 (1) 14 of the Act shall be independent businesses (a business concurrently running several businesses).

Where an individual independently supplies services that are not necessarily incidental to a taxable business (including the case of independently supplying services);

the following services supplied by the Corporation:

1. An individual causing an independent qualification without employing workers without physical facilities prescribed by Ordinance of the Ministry of Strategy and Finance;

the following personal services as payments for the supply of services:

(f) A entertainment, dancing, and similar services;

Article 48 (Calculation of Tax Base)

(1) The tax base prescribed in Article 13 (1) of the Act shall be paid by the transaction partner, charges, fees, and other charges.

Any monetary value, regardless of the pretext thereof, in a quid pro quo relationship shall be included.

(9) A business operator shall supply food and accommodation services or personal services to his/her employees (free, accompanied by the price therefor).

The service fees of a person with an employment income (including a person with an employment income) shall be calculated by tax invoice, receipt, or pursuant to Article 32-2

In case where credit card sales slip, etc. are entered separately from the price, the service fee shall be paid to the employee concerned.

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service charges shall not be included in the tax base if it is confirmed that the

Where the service charges are included in his/her income, this shall not apply.

/ Individual Consumption Tax Act

Article 1 (Taxable Object and Tax Rate)

① 개별소비세는 특정한 물품, 특정한 장소 입장행위(��������), 특정한 장소에서의 유흥음식

행위(������������) 및 특정한 장소에서의 영업행위에 대하여 부과한다.

(4) Places where individual consumption tax is imposed on entertainment, eating and drinking (hereinafter referred to as "taxable entertainment places") and taxes thereon.

The rates are as follows:

Entertainment bars, foreigner-only entertainment and restaurant, and other similar places: 10/100 of a charge for entertainment and food.

Article 8 (Tax Base)

(1) The tax base of the individual consumption tax shall be as follows: Provided, That the taxable goods under Article 1 (2) 2 shall be as follows:

The tax base is the portion of the price exceeding the base price among the prices under subparagraphs 1 through 4.

6. Entertainment, eating and drinking at a taxable entertainment place: A charge at the time of entertaining, eating and drinking: Provided, That pursuant to Article 23-3;

The amount of cash income for taxable entertainment places that install and use a cash register, as prescribed by Presidential Decree.

such tax base shall be such tax base.

【Enforcement Decree of the Individual Consumption Tax Act

Article 2 (Definitions of Terms)

(1) The terms used in the Individual Consumption Tax Act (hereinafter referred to as the "Act") or this Decree shall be defined as follows:

8. The term "charges for entertainment and food" means charges for food, beverages, tobacco, and other charges for taxable entertaining places, whatever the pretext may be;

The amount received by an operator from a person who conducts entertainment and eating: Provided, That the amount received shall be the amount received.

If service fees of employees (including free-income earners) are included, the Value-Added Tax Act;

service fees shall be divided into the tax invoice, receipt, credit card sales slip, or debit card receipt.

(1) if it is confirmed that the service charges have been paid to the employee, the service charges shall be paid.

The service charges shall not be included in the interest rate, and the operator of the taxable pleasure place shall receive his income from his income.

계상(計��)하는 경우에는 이를 포함하는 것으로 한다.