Case Number of the immediately preceding lawsuit
Daegu High Court 2008Nu1895 (Law No. 29, 2010)
Case Number of the previous trial
National High Court 2007Gu1860 (2007.07)
Title
Whether the face value of a gift certificate shall be deducted when calculating the game room tax base.
Summary
The provision of merchandise coupons to a game operator to a game user is limited to the use of a game machine, and merchandise coupons are incidental gifts provided according to the incidental results of the game, which are of a nature of incentives and do not deduct in calculating the tax base of the game place.
The decision
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per