The description in the column of legitimate tax amount in the disposition shall be revoked.

2. The plaintiff's remaining claims are dismissed.

3. One-fourth of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

Cheong-gu Office

The Defendant’s refusal of correction of each value-added tax stated in the column for correction refusal disposition tax in the attached list that the Plaintiff filed.

Sector shall be revoked.

A. (1) The purpose of the Plaintiff is to possess and manage property necessary for religious projects and their incidental missionary work, education, medical care, publication, and relief projects, and to supply the expenses. The Plaintiff is operating the “BB Hospital Funeral Service” in Dongdaemun-gu Seoul (hereinafter “the funeral hall of this case”).

(2) The Plaintiff is permanently residing in the instant funeral hall from 1st to 2nd 2012.

Value-added tax shall be reported and paid for the provision of food services and for the provision of food services.

The Court stated that the company was not a party.

B. (1) On the ground that “food provision services are ordinarily incidental to the supply of funeral services subject to value-added tax exemption”, the Plaintiff’s scheduled portion of value-added tax for July 18, 2013 with respect to the scheduled portion of value-added tax for the first time in July 2010, as to August 30, 2013, with respect to the estimated and finalized portion of value-added tax for the second time in 2010:

On December 31, 2013, from 1st to 2nd 2012, a claim for correction was filed with respect to each expected value-added tax and the final amount of each value-added tax.

(2) As indicated in the separate sheet, the Defendant rejected a claim for correction for each expected value-added tax portion and the final amount of each value-added tax as of November 19, 2013, and each claim for correction for each expected value-added tax portion and each final amount thereof from February 6, 2011 to February 2012 (hereinafter “instant disposition”).

C. On February 19, 2014, the Plaintiff filed an appeal on February 19, 2014, and received a decision of dismissal from the Tax Tribunal on May 12, 2014.

[Reasons for Recognition] Unsatisfy, each entry in Gap evidence 1 to 7 (including virtual numbers), the whole pleadings

purport of this chapter

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply)

According to Article 12(1)5 and (3) of the Enforcement Decree of the same Act and Article 29(6) of the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same), food services provided at funeral parlors are ordinarily incidental to the supply of the funeral services, which are duty-free services, and thus, the instant disposition imposed on the food services subject to tax-free exemption is unlawful.

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

(1) Article 12(1)5 of the Value-Added Tax Act is one of the medical and health services subject to exemption.

Article 29 of the Enforcement Decree of the Value-Added Tax Act stipulates "Article 12 (1) of the Act".

Medical and health services referred to in subparagraph 5 shall be any of the following (5).

On the other hand, Article 12(3) of the Value-Added Tax Act provides that "the supply of goods or services essential to the supply of goods or services exempt under paragraph (1) shall be deemed to be included in the supply of goods or services exempted under paragraph (1)." Meanwhile, Article 1(4) of the Value-Added Tax Act provides that the supply of goods or services essential to the supply of services, which is a main transaction, shall be included in the supply of services, and Article 3 of the Enforcement Decree of the Value-Added Tax Act provides that "any goods or services, which are deemed to be included in the supply of goods or services, shall be deemed to be incidental to the supply of goods or services, which are the main transaction practice, shall be deemed to be included in the supply of goods or services, and Article 12(3) of the Value-Added Tax Act provides that "the supply of goods or services subject to exemption from value-added tax" shall be construed in light of Article 1(4) of the Value-Added Tax Act and Article 12(3) of the Enforcement Decree of the Value-Added Tax Act.

(2) Services for the Provision of Health Units and Food Services (Keeping of Corpses);

In the process of salting and burial and the installation of a crepit and a set for example to the Deceased, articles, and articles

It is true that the supply of goods or services is not subject to tax exemption pursuant to the above VAT provisions. However, whether the supply of goods or services is subject to tax exemption pursuant to the above VAT provisions

(1) The principal subject to tax exemption shall be determined by taking into account various circumstances based on the relevant provisions.

Goods or services solely on the ground that they do not fall under the original meaning of goods or services;

In addition, in light of the language and text of Article 3 subparag. 2 of the Enforcement Decree of the Value-Added Tax Act, and the purport of the Value-Added Tax Exemption System in order to ease the burden of funeral expenses for funeral awareness in terms of national welfare, etc., the core of whether to recognize incidentalness is a transaction.

In the course of the supply of funeral services under practice, any food services incidental to the supply of food by anyone.

the supply of food services to a funeral service supplier, only if the supply of food services is being made;

any interpretation by limiting that the incidental nature can be recognized directly only if it is required to do so.

In the instant funeral hall, there is no record, 2. At the same time, there is an empty place while providing funeral services at the instant funeral hall.

Provision of food, etc. (bed, semi-ced, small amount of tea, etc.) to the guests within the extent necessary for the Articles.

(3) Supply of food services is not a general public but a specific person.

in general, it is common to take place in a limited place that is immediately adjacent to an empty space.

In other words, the supply of food services at a funeral hall for transaction practice is exempt from value-added tax.

such services are ordinarily incidental to the supply of a funeral service.

(3) However, the plaintiff is subject to value-added tax on food provision services of the funeral hall of this case.

In regard to food services, the constructive purchase tax pursuant to Article 17(3) and (4) of the Value-Added Tax Act

Where value-added tax is exempted, the deducted amount shall be added to the payable tax.

Since it should be (Article 74-5(3) of the Enforcement Decree of the Value-Added Tax Act), the constructive purchase tax amount related to the provision of food services of the funeral hall of this case should be deducted from the tax amount of disposition rejecting correction.

Therefore, as shown in the attached list, only the legitimate tax amount calculated by deducting the constructive purchase tax amount from the disposition of this case should be revoked.

3. Conclusion

Thus, the plaintiff's claim is reasonable within the above scope of recognition, and the remainder is accepted.

The claim is dismissed as it is without merit. It is so decided as per Disposition.