|
【Main Issues and Holdings】
[1] Principle of interpreting tax laws and regulations and whether an extended interpretation or analogous interpretation is allowed in the interpretation of tax laws and regulations (negative)
[2] In a case where: (a) Company A, which runs payment gateway business, etc., sold documents on which a personal identification number (PIN) is printed, used to trade game currency, to users of online gaming site of its affiliate gaming company through convenience stores across the nation; and (b) the director of the competent tax office imposed a stamp tax on Company B on the ground that the documents constituted a “gift certificate,” which is subject to a stamp tax under Article 3(1)8 of the former Stamp Tax Act, the case affirming the lower judgment, which held that the documents do not constitute a “gift certificate” subject to a stamp tax
|
