부가가치세경정거부처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. From June 1, 2003, the Plaintiffs are medical corporations providing food services to literary visitors visiting the funeral hall in the name of “F” within the funeral hall of the E Hospital funeral hall of D. D.
B. From February 2010 to January 2013, 2013, the Plaintiffs provided food equivalent to KRW 3,424,582,761 of the supply value to the visitors, and reported value-added tax thereon. On January 27, 2014, the Plaintiffs filed an application for rectification of value-added tax seeking refund of KRW 229,639,575, total value-added tax for total value-added tax from February 2, 2010 to January 2013 on the ground that the supply of food services at a funeral hall is ordinarily incidental to the supply of funeral services exempt from value-added tax.
C. However, on March 25, 2014, the Defendant rendered the instant disposition rejecting the Plaintiffs’ request for correction with the purport that “where a funeral home business entity provides food to the door visitors who visited the funeral home, it shall be deemed that it is a service incidental to the services exempt from value-added tax from the supply portion on October 30, 2013.”
The Plaintiffs were dissatisfied with the above disposition and filed a request for review with the National Tax Service. However, the Plaintiffs were dismissed on December 5, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 1-1 through 6, 2, 8, 9, Eul evidence 1-2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion that the instant food supply is essential for the supply of funeral services exempt from value-added tax, and is subject to value-added tax exemption under the Value-Added Tax Act.
Therefore, the disposition of this case, which neglected this, is unlawful.
(b) Entry in the attached Form of relevant statutes;
C. Article 12(1)5 of the Value-Added Tax Act and Article 29 subparag. 6 of the Enforcement Decree of the same Act stipulate that the supply of funeral services provided by funeral business entities shall be exempted from value-added tax, and Article 12 of the same Act.