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按電子遊戲場業管理條例第15條規定,未依該條例規定辦理營利事業登記者,不得經營電子遊戲場業,是其處罰對象,乃電子遊戲場業之經營者,其可罰性,在應積極辦理營業登記而不作為(臺灣高等法院93年度上易字第1881號判決參照)。
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