부가가치세경정거부처분취소
All appeals by the plaintiffs are dismissed.
The costs of appeal are assessed against the plaintiffs.
Purport of claim and appeal
The first instance court.
The reasons alleged by the plaintiffs in the first instance court while appealed, are not significantly different from the contents alleged by the plaintiffs in the first instance court, and even if the evidence submitted to the trial is re-examineed together with the allegations by the plaintiffs, the first instance court's judgment dismissing all the claims of the plaintiffs is justified.
Therefore, this court's reasoning is identical to the reasoning of the judgment of the court of first instance except for the modification of a part of the judgment of the court of first instance as follows. Thus, this court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
[Revision] Under the fifth page of the judgment of the court of first instance, the " etc." of the second sentence (the calculation shall be excluded from the main part) shall be deemed ", etc. (hereinafter referred to as "education-related facilities")".
The judgment of the first instance court is referred to as the "second" under the sixth pages.
The Plaintiff is an educational facility subject to value-added tax if it is an institution permitted or authorized by, or registered with, or reported to, the competent authority. As above, considering the purpose of establishing the facility and its use status, etc. is an additional tax exemption requirement that does not exist under the law and thus contravenes the principle of no taxation without the law. However, as to the scope of educational services exempted under Article 36(1)1 of the former Enforcement Decree of the Value-Added Tax Act as delegated by Article 26(1)6 of the former Enforcement Decree of the Value-Added Tax Act, the requirements for value-added tax exemption are stipulated by clearly and individually listing the place or facility where the service is supplied as “school, private teaching institutes, training institutes, and other non-profit organizations,” and the prior meaning of “school, private teaching institutes, training institutes,” is relatively clear and mainly the common place where any education or training is conducted. Therefore, the meaning of “other non