카지노 총매출액 산정방식에 대한 연구

Abstract

In this study, we studied the current status and issues of the calculation method of foreign and domestic casino total sales for the promotion of the Korean casino industry and the vitalization of the casino industry, and then suggests an improvement plan. The main research results are as follows. First, in the current domestic casino industry, the total sales of casinos has a strong quasi-tax character, which is the standard that determines the amount imposed by the Tourism Promotion Fund. Therefore, it was argued that it was important to secure transparency, clarity, and fairness in the calculation of total sales of casinos. Second, he pointed out that there is a gap between the ordinances of Jeju Special Self-Governing Province and regulations related to casinos of the Ministry of Culture, Sports and Tourism, which are regulations other than those of Jeju Special Self-Governing Province. Third, the casino business must calculate the total sales by deducting the total amount paid to the customer from the total amount received from the customer due to the characteristic of the casino business. Fourth, it is useful information for users of accounting information in relation to casino business activities to calculate sales by calculating 'total income-total payout' by day rather than immediately recognizing the total revenue and total payment for each casino game. This is a realistic method that can provide this and this method of calculating sales by deducting the total payment from the total income can be seen as an exception to the principle of the total amount principle in the corporate accounting standards reflecting the specificity of the industry. Fifth, as in the case of the United States and Singapore, Korea also needs to clearly redefine the total sales separately from sales in financial accounting reports in accordance with regulatory purposes. Additionally when calculating the total sales of domestic casinos, it is necessary to clearly define the method of calculating the total sales by classifying them by game type such as in the United States or Singapore. Finally, in the case of commissions paid to casino professional solicitors, it is judged that it is reasonable to treat them as sales expenses and general management expenses without deducting them from the total sales and it is reasonable to treat the fees paid to professional solicitors as sales expenses.