요가운동지도용역의 면세 대상 해당 여부[국승]
Whether it is eligible for tax exemption from virtual campaign guidance services
Since the authorization for establishment of a nonprofit incorporated association cannot be deemed as the authorization or permission of the Government for educational services, it cannot be deemed as the tax-exempt educational services.
Article 12 of the Value-Added Tax Act
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The disposition agency of the attached Form No. 1 shall revoke each disposition of value-added tax on the plaintiff's tax amount column on each disposition date stated by each of the defendants in the disposition date column.
1. Details of the disposition;
A. In accordance with Article 32 of the Civil Act, Article 4 of the Regulations on the Establishment and Supervision of Non-Profit Corporations under the jurisdiction of the Ministry of Culture and Tourism and the Cultural Heritage Administration (hereinafter “Rules on the Establishment of Non-Profit Corporations”), the Plaintiff is an incorporated association established on January 30, 2004 with the permission of the ○○ Market on January 27, 2004, and has 118 branch offices (branch offices) across the country as of October 2005.
B. Each branch office in the column of the Plaintiff’s separate imposition details (hereinafter “branch office”) provided research and dissemination services (hereinafter “instant services”) to associate members who are general public during the first and second taxable periods of 2004, and in return, regarding monthly income received from membership fees, teaching materials, educational expenses, etc. as an educational service exempt from value-added tax, and thus, did not report and pay value-added tax thereon.
C. On December 12, 2005, the notice of the disposition of imposition of the attached Form Nos. 1, 2004, and the value-added tax for the first year of 2005, as stated in the notice of the disposition of imposition on December 12, 2005, each of the Defendant stated that the instant service is subject to value-added tax and received in return for the provision of the relevant service after the branch office considered the instant service as subject to value-added tax (hereinafter “the disposition of this case”).
[Ground of recognition] Facts without dispute, Gap evidence 2, Gap evidence 5-1 to 45, Eul evidence 4-1 to 88
2. Whether the disposition is lawful;
A. The plaintiff's assertion
Although the value-added tax should be exempted pursuant to Article 12 (1) 5 of the Value-Added Tax Act and Article 30 of the Enforcement Decree of the Act, the Plaintiff is an organization under the control and supervision of the competent authorities with respect to corporate affairs, which is a non-profit corporation permitted or authorized by the Government, and is promoting the proper business of the same corporation, all of the branch offices other than the Plaintiff’s main office and the education services of the same corporation, the Plaintiff’s disposition of this case is unlawful.
(b) Related statutes;
Article 32 of the Civil Act, Establishment and Permission of Non-profit Corporation
An association or foundation relating to science, religion, charity, art, social intercourse, or otherwise relating to enterprises not engaged for profit or gain, may be formed as a juristic person subject to the permission of the competent authorities.
○ Tax exemption Article 12 of the Value-Added Tax Act
(1) The supply of goods or services falling under any of the following subparagraphs shall be exempted from value-added taxes:
5. Educational services as prescribed by the Presidential Decree.
Article 30 of the Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 19215 of March 18, 2005) Scope of educational services
The educational services referred to in Article 12 (1) 5 of the Act shall mean teaching knowledge, skills, etc. to students trainees or pedagos at private teaching institutes, private teaching institutes, training centers, teaching schools and other non-profit organizations, and youth training facilities under the Framework Act on Juveniles.
○ General Rules 12-30-1 of the Value-Added Tax Act
(1) Tax-exempt educational services mean teaching knowledge, skills, etc. at private teaching institutes, training centers, etc., which are established with permission or approval from, or registered with, the competent authorities, or reported to, the competent authorities, and youth training facilities under Framework Act on Juveniles, regardless of their knowledge or skills. In such cases, the supply of services essential to the supply of the educational services exempt from value-added tax is
(2) Where the price for teaching materials, practical training materials, and other teaching tools necessary for the public announcement of the provision of educational services is paid separately from the tuition fees, it shall be exempted as goods or services incidental to the educational services, which are the main service provider.
C. Determination
(1) With regard to the imposition of value-added tax on all goods and services, a tax exemption is an exception to this principle, which is established in order to alleviate the salvability of consumption tax or to achieve policy objectives for the society, culture, and public interest. Article 1(1)1 of the Act provides that “supply of goods or services” is subject to taxation. Article 1(3) of the Act and Article 2(1)7 of the Enforcement Decree of the Act provides that “educational services are included in the scope of services,” and Article 12(1)5 of the Act provides that “educational services, which are prescribed by the Presidential Decree, are exempt from value-added tax.” Article 30 of the Enforcement Decree of the Act provides that “The educational services provided by the Government pursuant to Article 12(1)5 of the Act shall be provided by a private teaching institute, private teaching institute, private teaching institute, private teaching institute, student training or training facility, etc., which has obtained permission or authorization from the government.”
(2) The law requires a person who receives education as a tax-free service to receive education without imposing value-added tax. If an education service is provided as a tax-free service without any restriction, the scope of the tax-free service may be excessively expanded, or the tax-free service may be unclear, so the application of the law as to whether it is a tax-free service should be limited or limited.
Therefore, "Government's permission or authorization" in Article 30 of the Enforcement Decree of the Act refers to permission or authorization under the Act that sets the standards for specific facilities and equipment for schools providing educational services such as elementary and secondary education, Higher Education Act, Private School Act, Private School Act, Establishment and Operation of Private Teaching Institutes, Act on the Establishment and Utilization of Sports Facilities, Framework Act on Vocational Training, Infant Care, etc. (hereinafter "Facilities-Related Act").
However, the plaintiff's branch office providing the service of this case shall be a sports-related private teaching institute or facility, and since the plaintiff did not obtain permission or authorization in accordance with the facility-related law, the service of this case shall not be deemed as a duty-free service under the Value-Added Tax Act
(3) As to this, the Plaintiff asserted that the instant service should be exempt from value-added tax because it obtained permission from the competent authority for the establishment of the Plaintiff corporation, which is a non-profit organization, in accordance with Article 32 of the Civil Act and the regulations on the establishment of a non-profit corporation. However, even if the Plaintiff obtained permission for establishment of an incorporated association in accordance with the Civil Act and the regulations on the establishment of a non-profit corporation, this merely meets the requirements for the establishment of an incorporated association, which is one of the subjects of judicial rights and obligations, and it cannot be deemed that the Plaintiff
Next, the plaintiff asserts that the main office of the plaintiff corporation is not exempted from taxation, and only the branch office is illegal. However, the defendant's assignment of the service provided by the plaintiff corporation to be subject to taxation, and the service provided by the plaintiff corporation's main office is not subject to taxation, and it does not lead to the disposition of this case. Thus, the plaintiff's assertion is without merit since the service provided by the plaintiff corporation's main office is not subject to taxation.
3. Conclusion
Thus, the plaintiff's claim is dismissed for all reasons.
Details of imposition;
(unit, source)
Ministry of Agriculture, Food and Rural Affairs
Agency
(2)
its affiliation
Branch Offices
Disposition
Date
Total
204
205
1 1
2. 2
1 1
563,814,120
141,781,900
411,966,280
10,065,940
10
○
December 5, 05
107,811,890
3,275,380
3,275,380
○ ○
104,536,510
46,407,280
58,129,230
20
○
January 10, 060
21,452,810
18,310,300
8,443,880
9,866,420
○
3,142,510
3,142,510
30
○
January 15, 060
3,127,850
3,127,850
40
○
January 5, 060
2,019,830
2,019,830
50
January 5, 060
3,588,290
○ ○
3,092,960
3,092,960
○
495,330
495,330
60
○
2.20 2.10
28,396,750
23,325,710
11,052,210
12,273,500
○
5,071,040
5,071,040
7 ○
○
January 5, 060
21,776,340
7,229,640
14,546,700
80
○
January 2, 060
15,199,730
8,223.370
8,223,370
○
4,009,460
4,009,460
○ ○
2,966,900
2,966,900
90
○
January 5, 060
32,819,160
2,252,880
10,945,670
11,307,210
○
4,694,020
4,694,020
○
5,872,260
5,872,260
10 ○
○
February 10, 198
2,485,180
2,485,180
11 ○
○
January 5, 060
28,386,250
18,414,300
8,330,310
10,083,90
○
9,971,950
9,971,950
12 ○○
○ ○
January 2, 060
27,306,680
17,240,740
10,065,940
13 ○
○○ ○
January 10, 060
20,816,170
18,418,950
5,652,970
12,765,980
○ ○
2,397,220
2,397,220
14 ○
○ ○
January 5, 060
8,970,620
8,066,470
8,066,470
○
904,150
904,150
15 ○
○
January 5, 060
8,000,930
4,799,540
4,799,540
○
3,201,390
3,201,390
16 ○
○
January 5, 060
24,162,020
10,291,360
6,026,210
4,265,150
○
13,870,660
2,813,120
11,057,540
17 ○○
○
January 5, 060
35,744,050
15,691,020
4,447,070
11,243,950
○ ○
20,053,030
20,053,030
18○
○ ○
January 9, 060
12,308,410
12,308,410
19 ○
○○ ○
January 3, 060
15,766,080
4,528,640
4,528,640
○○ ○
11,237,440
2,574,880
8,662,560
20 ○○
○
January 2, 060
5,014,870
5,014,870
21 ○○
○ ○
January 9, 060
1,103,180
1,103,180
22 ○○
○○ ○
January 5, 060
4,389,040
4,389,040
23 ○○
○○ ○
January 10, 060
14,305,320
11,067,850
1,413,540
9,654,310
○
3,237,470
3,237,470
24 ○○
○ ○
January 5, 060
3,975,850
3,975,850
25 ○○
○ ○
January 10, 060
6,671,360
6,671,360
26 ○
○○ ○
o February 1, 06
36,576,880
5,822,960
1,347,980
4,474,980
○○ ○
18,212,670
6,536,090
11,676,580
○○ ○
7,680,270
2,064,400
5,615,870
○
3,081,910
3,081,910
○○ ○
1,779,070
1,779,070
27 ○
○○ ○
January 5, 060
10,457,120
2,862,800
2,862,800
○○ ○
7,594,320
870,670
6,723,650
28 ○
○○ ○
January 5, 060
1,841,360
1,841,360
29 ○
○○ ○
January 5, 060
4,890,310
4,890,310
30 ○○
○ ○
January 2, 060
609,490
609,490
31 ○
○ ○
January 3, 060
1,319,560
1,319,560
32 ○
○○ ○
January 2, 060
739,950
739,950
33 ○○
○ ○
January 6, 060
6,705,990
3,578,470
3,127,520
34 ○
○
January 23, 060
321,440
321,440
35 ○
○
January 3, 060
1.277,260
1,277,260
36 ○
○
January 4, 060
3,095,630
3,095,630
37 ○
○
06.1.5
10,236,800
5,289,960
4,946,840
38 ○○
○ ○
January 2, 060
3,864,130
3,864,130
39 ○
○
1.10
673,700
673,700
40 ○
○
January 6, 060
1,468,940
1,468,940
41 ○
○ ○
January 5, 060
10,887,060
3,214,550
7,672,510
42 ○○
○○ ○
January 5, 060
3,592,860
3,592,860
43 ○
○○ ○
2.20 2.10
942,070
942,070
44 ○
○
January 5, 060
2,023,440
1,069,640
953,800
45 ○
○○ ○
January 9, 060
6,691,470
2,473,360
4,218,110
Finally