The purpose of Article 13(3) of the former Tourism Promotion Act and the standard for calculating the amount of tourism promotion and development fund to be paid by the transferee of casino business during the fiscal year(=Sales of transferee)

Article 13 (3) of the former Tourism Promotion Act (amended by Act No. 5654 of Jan. 21, 1999) provides that "any person who acquires a tourist business shall succeed to the status of the tourist operator", the purport of the provision is that a transferee is merely a person registered as a tourist operator or permitted and succeeded to the status of a person who is registered or permitted by a transferor, and thus a transferee is registered or permitted by succession from the transferor, and the sales of a tourism business transferor cannot be deemed as a transferee's sales. Thus, even if a transferee acquires a casino business during the fiscal year, the tourism promotion and development fund to be paid by a transferee shall be calculated only

Articles 10-4 (see current Article 29), 13(3) (see current Article 8(1)), and 6-3(2), (3), and (4) of the Enforcement Decree of the Tourism Promotion Act (amended by Act No. 5654, Jan. 21, 199);

Pakistan Busan District Court Decision 2009Na14477 decided May 1, 200

The Minister of Culture and Tourism

Seoul High Court Decision 97Gu15953 delivered on November 26, 1997

The judgment below is reversed and the case is remanded to Seoul High Court.

The court below held that Article 13(3) of the former Tourism Promotion Act (amended by Act No. 4778 of Aug. 3, 1994 and amended by Act No. 5654 of Jan. 21, 199) provides that a transferee of a tourism business succeeds to the status of the tourism business operator, and that Article 6-3(2), (3), and (4) of the Enforcement Decree of the same Act provides that the imposition period of the Tourism Promotion and Development Fund shall be one year for the imposition of the imposition period, and the collection rate shall vary depending on annual gross sales every fiscal year for the calculation of the imposition amount. Thus, the transferor's sales performance shall be deemed succeeded to the transferee if the transferee transfers or acquires a casino business during the fiscal year. Accordingly, it is reasonable to calculate the total sales of the transferor's casino business according to the total sales of the transferor and the transferee's transferee's sales, and thus, the Plaintiff's disposition imposing the Tourism Promotion and Development Fund for the imposition of the total sales of Nonparty 1 to May 19, 1995.

However, the purport of Article 13 (3) of the former Tourism Promotion Act that "a person who acquires by transfer the tourist business shall succeed to the status of the tourist operator" is merely that the transferee is a person who has registered or obtained permission as a tourist operator and succeeds to the status of the person who has been registered or obtained permission from the transferor, and it cannot be deemed that the sales of the transferor of the tourist business is the sales of the transferee.

Nevertheless, the court below erred by misapprehending the legal principles of Article 13(3) of the former Tourism Promotion Act and affected the judgment. Therefore, the ground of appeal pointing this out has merit.

Therefore, the judgment of the court below is reversed, and the case is remanded to the court below. It is so decided as per Disposition.

Justices Shin Sung-sung (Presiding Justice)