Daejeon High Court 2009Nu377 ( August 27, 2009)

early 2008 Before 0912 (Law No. 86, 2008)

In calculating the tax base of a game place, the amount paid shall not be deducted.

Gift certificates, etc. paid to users when meeting the requirements prescribed in the game are merely prize money or incentive, and the value of the relevant gift certificates shall not be deducted from the tax base.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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