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[1] Whether Article 61 Paragraphs (1) and (4) of the Enforcement Decree of the Value Added Tax Act also applies to a single entrepreneur who simultaneously operates a business imposed with the value added tax as well as a business exempt from the value added tax taxable business and a non-taxable business simultaneously (affirmative)
[2] The case holding that as the casino business is a business of simultaneously conducting a value added tax taxable business and a non-taxable business, the whole amount of the input tax amount is commonly used for both taxable business and non-taxable business, which makes it unable to distinguish actual distribution, that is, a common input tax amount;. therefore, input tax amount should be apportioned by applying Article 61 Paragraph (4) Item 2 of the Enforcement Decree of the Value Added Tax Act, deducting the portion related to taxable business, while the portion related to non-taxable business can not be deducted from output tax amount
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