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도우미 없어도 유흥주점 개소세 과세 타당




흔히 '유흥주점'이라고 하면 여성 도우미를 고용하는 등의 방식으로 영업을 하는 술집을 뜻합니다. 현행 개별소비세법(이하 개소세)은 이 같은 유흥주점을 포함해 룸살롱 등에 대해서는 요금의 10%를 개소세로 납부하도록 규정하고 있습니다.

음악을 연주할 수 있는 무대가 설치되어 있고 고가의 양주를 팔고 있는 주점이기는 한데, 여성 도우미를 고용하지 않았다면 어떨까요.

이 같은 경우도 개소세 대상에서 예외로 인정받을 수는 없다는 조세심판원의 결정(조심 2010중0251)이 나와 주목을 끕니다.

심판원에 과세불복을 제기했던 납세자 A씨는 '7080라이브클럽'이라는 유흥주점을 운영해 왔습니다. 다만 A씨는 여성 도우미를 고용하지 않았기 때문에, 자신의 업소를 유흥주점으로 볼 수 없고, 이에 따라 개소세를 한 푼도 신고하지 않았습니다.

그러나 지난해 관할 세무서로부터 830여만원의 개소세를 내라는 통지를 받은 뒤 심판원에 과세불복을 제기했습니다. "어쩔 수 없이 유흥주점으로 사업허가를 받았을 뿐, 유흥행위가 없었기 때문에 개소세 과세대상이 아니다"라는 것이 A씨의 주장.

A씨는 유흥주점 영업허가를 받은 배경에 대해서도 자세한 해명을 내놓았습니다.

일반음식점 허가를 받아서는 '음악동호인'들의(7080라이브클럽의 의미를 생각해보시면 될 것으로 여겨집니다) 연주가 불가능해 부득이 유흥주점으로 허가를 받았을 뿐이었다고 합니다.

현행 개소세법과 식품위생법에 따르면 유흥시설은 유흥종사자(호스티스, 도우미 등)나 손님이 춤을 출 수 있도록 설치한 장치를 의미하고, 유흥주점영업도 유흥종사자를 두거나 손님이 노래를 하고, 춤을 추는 행위가 허용되는 영업을 뜻합니다.

이런 측면을 감안할 때 여성 도우미를 고용하지 않았기 때문에 유흥행위를 하지 않은 것에 해당한다는 A씨의 주장은 일리가 있는 주장인 것은 사실입니다.

A씨는 또 "2006년 7월 영업개시 후 그 해 12월 말까지 일일 평균 매출액이 12만3000원에 불과했다"며 "화장실, 직원대기실 등을 빼면 실제 사용하는 면적은 132.23m(40평)미만의 소규모로 개소세 과세대상 유흥주점 면적에도 해당되지 않는다"고 억울함을 호소했습니다.

그러나 심판원은 A씨의 주장을 받아들이지 않았습니다.

심판원은 "관할 세무서의 조사결과 A씨 가게에는 독립된 객실 1개와 무대시설이 설치, 유흥시설을 갖춘 것으로 판단된다"며 "또한 메뉴판의 주류 대부분이 양주로 6만원∼9만원 정도의 고가에 판매되고 있다"고 지적했습니다.

심판원은 이어 "A씨가 가게 간판에 '7080라이브클럽 룸완비', '유흥주점'으로 표시했다는 점, 무대시설을 설치해 유흥시설을 갖춘 것으로 봐야하는 측면 등을 감안할 때 개소세 과세대상인 유흥주점이 맞다"고 강조했습니다.

조세일보 / 최정희 기자 jhid0201@joseilbo.com


DATE : 2010-05-18 21:03
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등록자 : vintage bruins jerse | 등록일 : 2016-01-09
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등록자 : rangers throwback je | 등록일 : 2016-02-02
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