부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 25, 2007, the Plaintiff registered the business as a value-added tax-free business operator on the type of human resources supply business, and operated the job placement office in Seongdong-gu Seoul by the trade name “C” in Seongdong-gu Seoul, and sent nursing workers to multiple convalescent hospitals (hereinafter “instant convalescent hospitals”) and received wages from the said convalescent hospitals en bloc.
(hereinafter the Plaintiff provided services to the instant convalescent Hospital (hereinafter “instant services”). B.
On August 1, 2013, the Defendant issued each of the instant dispositions on the ground that the Plaintiff’s supply business, which was engaged in the taxable period of value-added tax from the first to second period of the Value-Added Tax, does not constitute a job placement business which is value-added tax-free business, and constitutes a manpower supply business which is a value-added tax taxable business.
C. On October 23, 2013, the Plaintiff filed an objection with the Director of the Daejeon Regional Tax Office against each of the instant dispositions, but was dismissed on November 21, 2013. The Plaintiff filed a request for examination with the Commissioner of the National Tax Service on February 14, 2014, but was dismissed on May 12, 2014.
[Ground of recognition] The facts without dispute, Gap evidence Nos. 1 through 5 (including branch numbers in the case of additional numbers), Eul evidence No. 1 (including branch numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion that the plaintiff recruited nursing workers and introduced them to the hospital, and that 60,000 won of introduction fee (30,000 won for hospital, nursing service, 30,000 won for nursing service, and 30,000 won for business income tax for nursing service) and all of the nursing service are paid to the nursing service provider. Thus, the service in this case constitutes a job placement business which is not a taxable business but a tax-exempt human resources supply business, and thus, the value-added
(b) Entry in the attached Form of relevant Acts and subordinate statutes;
C. Determination 1 Article 12(1)14 of the former Value-Added Tax Act is exempt from value-added tax.