Industrial activities should be classified as one of the food manufacturing industries, and this subsection is premised on this.

Sector is legitimate.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination

(1) Classification of restaurant business and other food manufacturing business

III. Description and description of the classification;

C Manufacturing (10-33)

107 Other food manufacturing industry

10712 Bridges manufacturing industry

신선��냉동된 빵 및 생과자를 제조하는 산업활동을 말한다.

Foreign Affairs and Trades

��즉석식 빵을 생산하여 최종 소비자에게 판매(56191)

10798 Urban community and food cooking and food manufacturing business

An urban community for food use, brub, brus, brushes, brushes, and other materials by mixing and mixing various materials, such as meat, vegetables, grains, and grains;

An industrial activity that manufactures cooking food; meals for group meals in a separate place;

grouping meals for meal service continuously for a certain period with specific facilities that can be manufactured;

제하여 운송��공급하는 사업체도 여기에 포함된다.

Foreign Affairs and Trades

��직접 조리한 도시락 및 김밥을 최종소비자에게 소매하는 경우(561)

I Lodging and restaurant business (5 to 56)

A) Article 17(3) of the former Value-Added Tax Act and Article 62(1) of the Enforcement Decree of the same Act

Agricultural, livestock, fishery or forest products supplied with the exemption of value-added tax (hereinafter referred to as "tax-free agricultural products").

Value-added tax on the supply of goods manufactured and processed with the raw materials of products, etc. (hereinafter referred to as "products, etc.")

In calculating a tax-free agricultural product, etc., an amount calculated by multiplying the value of the tax-free agricultural product by a certain ratio (Deduction

The provision that the input tax deduction rate of the restaurant business and the manufacturing business can be deducted as the input tax amount.

Article 1(3) of the former Enforcement Decree of the Value-Added Tax Act provides otherwise.

classification shall be based on the Korean Standard Industrial Classification as of the starting date of the taxation period as notified by the Commissioner of the National Statistical Office.

As stated above, the Korean Standard Industrial Classification and explanatory notes published by the Commissioner of the Statistics Korea shall be food.

Regarding the point industry and other food manufacturing industry, the following are set forth:

1. Summary;

These large categories include accommodation and restaurant businesses.

(b) The restaurant business;

A restaurant, restaurant, or restaurant equipped with guest facilities for direct consumption in the Gu and providing prepared food;

Operating an independent restaurant, a car page, a tea, a main store, a drinking store, etc. and operating an independent restaurant.

industrial activities. In addition, this refers to the preparation of a specific food plant ordered by the customer without being equipped with a guest facility.

to the orderer in a state that it can be immediately consumed by the orderer, or to the place desired by the customer;

(2) If food is provided after direct cooking, it shall include the case of providing food.

(i) provide customers with accommodation and cooking food for immediate consumption;

- include industrial activities that operate a cafeteria under a contract with a company or any institution such as a company.

(ii) provide customers with food purchased with entertainment facilities in a condition that they can be immediately consumed;

3) Direct cooking without a entertainment facility in a state where customers can immediately consume the specific food ordered.

In the case of offering (delivery) to customers:

- Industrial activities, such as breabbing, breabing, etc., directly produced without guest facilities, and sold to general consumers;

include.

(iv)to prepare food for consumption by making a business trip to an individual event (time) without a entertainment facility at that place;

offered for use

2. Relation to other industries;

(a) 46 or 47 "in cases of purchasing and selling food without guest facilities";

(b) " Ten cases where the food is directly manufactured to be consumed and supplied to restaurants and distributors; and

561 restaurant business

A restaurant provided with food orders for direct consumption in the Gu with guest facilities;

을 운영하거나 접객시설없이 고객이 주문한 음식을 직접 조리하여 배달��제공하는 산업활동을

말한다. 여기에는 회사, 학교 등의 기관과 계약에 의하여 음식을 조리��제공하는 구내식당 운영

activity includes activities.

56191 Point business

In other words, it is necessary to directly provide breath, breath, breath, etc., and sell to general consumers or have guest facilities.

The term "industrial activities" means industrial activities provided to directly consume bread, breath, etc. purchased, which are equipped with guest facilities.

The provision of rice tea is also included in this case.

For example, the time limit for such event shall be

��제과점(즉석식)

��떡집(음식점형태)

Foreign Affairs and Trades

��접객시설 없이 빵, 케익 등을 구입하여 일반소비자에게 판매(47)

56192 Tamba, hamba, sandd location and similar restaurant business

Industries directly cooking skins, hamber, sandd location, earth and similar foods and selling them to general consumers.

activity means activities;

5619 Other restaurant business

It refers to other industrial activities that operate restaurants, which are not otherwise classified.

B) As above, the Korean Standard Industrial Classification and its explanatory notes: (a) are equipped with accommodation facilities within the Gu;

In case of operating a restaurant that prepares and provides ordered food for direct consumption.

(1) The industry that directly prepares food ordered by the customer and delivers and provides such food without the customer’s facilities;

The activities are also defined as the restaurant business, and the ‘urban community' and ‘food-manufacturing business' are the land.

An urban grbed, ged, spawd, spawd, spab and so on by mixing and mixing various materials, such as kinds, vegetables, grains, and grains;

Other food-using cooking industry activities, and 's direct cooking city and Kim'

In the case of retailing to end-consumers, ‘the case of retailing to end-consumers' would be ‘the restaurant business' without relation to the existence of entertainment facilities.

(3) A restaurant except in the food manufacturing industry for reasons of urban community and food use.

The 'booming business', one of the sub-classifications for the industry, is the direct consumption of 'i.e. brec breab', brea, etc.

A person shall be able to directly consume bread, breath, etc. purchased with accommodation facilities;

On the other hand, ‘baking industry', which is distinguished from this, is called ‘baking industry'.

The term "industrial activities that manufacture breged breged breg and breged breging breging breging."

‘The sales to end-consumers' is ‘the restaurant business' without relation to the existence of entertainment facilities.

(4) The restaurant business is similar to the restaurant business, for reasons of falling under the category of the bread manufacturing business.

Sub-classifications, saber, sandd location, and similar restaurant business belonging to sub-classifications also include 's, saber, sandbler, and sand.'

'Industrial activities' which directly prepared location, soil and similar food and sell it to the general public.

(5) Food and drinks are not required to be equipped with accommodation facilities; and

purchase and sale are a wholesale and retail business, and a person directly produces food that can be consumed immediately;

‘The supply to restaurants and distributors' shall be classified as manufacturing business.

Comprehensively taking account of the fact that there are many people, it is essential that ‘the establishment of guest facilities' falls under the restaurant business.

In case of not being equipped with accommodation facilities, i.e., breabbing, etc., even if they do not have accommodation facilities.

'Sales to the final consumer', or 'Direct cooking of food ordered by the customer', to the final consumer;

'Provision' shall be deemed to fall under the restaurant business, and the food so distinguished.

The "manufacturing industry" is a case where the produced food is delivered to the end-user after the different distribution and storage stages.

It means that it means that it is.

2) In the instant case:

A) Evidence Nos. 1, 2, 6, 9, 10, 5, and 10 (each number number) in the instant case

As a whole, the Plaintiff’s industrial activities in the instant case in full view of each of the descriptions or images and the purport of the entire pleadings.

Resting restaurant business among food service businesses under the Food Sanitation Act to the head of the competent local government at the time of commencement;

The business report was made as operating the business, and the plaintiff predicted the customer's demand.

In the kitchen located behind the sales stand, the food of this case is directly prepared and pluged in the kitchen.

After packaging with plastic containers, vinyls, etc., customers may purchase them after being supplied to the seller.

facts that the food of this case is safe, can be stored, canle, brea, brea, breab, etc., and the period of circulation

A short period of four hours to five days, and the first period from 2008 to 2012.

Until now, the ratio of sales to the members of the business among the total sales of the food of this case

17.32% to 23.59% can be recognized, and the period for distributing the instant food.

business is not suitable for resale through other distribution processes; and

A legal entity with self-registration, and an individual entrepreneur, regardless of their business status, shall be a member of the Plaintiff’s business entity.

may join a non-profit institution and government agency may also join as a business operator of the plaintiff.

Therefore, (No. 4) is for resale even if the portion purchased by a business operator member.

In addition to the fact that it cannot be inferred, the plaintiff's final consumption of the food of this case directly cooked by the plaintiff.

It is reasonable to view that the instant industrial activities were sold and provided to people. The instant industrial activities correspond to the restaurant business.

B) Meanwhile, the Defendant prepared the instant food before the Plaintiff received a customer’s order.

For this reason, ‘foods ordered by the customer' is not prepared and provided, and therefore, it does not constitute ‘foods ordered by the customer'.

It also asserts to the effect that it does not take place.

However, as seen in (A) above, before the plaintiff receives an order from his customer,

Although the foods are prepared and kept in a store, the customer is ultimately responsible for the food of this case.

the Korean Standard Industrial Complex, and the Korean Standard Industrial Complex, can be seen as expressing the intent of the order through the purchase.

The contents of the classification of the business do not prescribe the post of the order and the cooking, and they are socially accepted.

prior to issuance of a customer's order according to the forecast of demand for business or the characteristics of the food cooking process;

In common sense, it can be seen that plants are created by the plaintiff's business method in a general restaurant.

When the customer has prepared food in advance by forecasting the daily demand, and the customer has received it immediately;

In addition, it is difficult to see differently from the case of the Korea Standard Industrial Classification and its explanation.

In the case of retailing cooked city Sweed and Kim(s) to the final consumer, the order was received in advance.

It is provided that the restaurant business should be classified as a "cafeteria business" without relation to the department, and one of the sub-classifications of the restaurant business.

In the case of personal tasks, it is not required that the order of the customer be received in advance.

F. In the definition of the restaurant business, the part stating the ‘order of a customer' is different from that of the restaurant business.

It emphasizes the effect that the buyer should make the final consumption without going through the transit and storage phase.

Considering that it is reasonable to regard the defendant's above assertion as meaning, the defendant's above assertion can be accepted.

shall not be effective.

C) The instant industrial activities fall under the category of the restaurant business, and the Defendant’s act was based on the different premise.

The instant disposition is unlawful.

3. Conclusion

The plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order of the Gu office.

A. The Plaintiff was established and operated for retail, wholesale, and distribution business on May 26, 1998, and was established and operated in a total of nine domestic areas, including cryp, fryp, and Ilsan as of December 2, 2013 (hereinafter “each branch”).

B. The Plaintiff was supplied with agricultural, livestock, fishery, and forest products exempted from value-added tax, and prepared food, such as water leakage, camera, boom, bread, bedbed rice, etc. at each branch (hereinafter “instant food”). The Plaintiff calculated the tax base of value-added tax (hereinafter “value-added tax”) with respect to value-added tax on the sales portion from 1st to 1st 2012 on the premise that the Plaintiff’s industrial activities (hereinafter “instant industrial activities”) that have cooked and sold the instant food constitute restaurant business, based on the premise that the Plaintiff’s industrial activities (hereinafter “instant food”) constitute the restaurant business, the Plaintiff reported and calculated the tax base of value-added tax for the sales portion by applying Article 17(3) of the former Value-Added Tax Act and Article 62(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24683, Jun. 28, 2013; hereinafter the same).

D. As a result of conducting a tax investigation on the Plaintiff, the Defendant determined that the instant industrial activity constituted a manufacturing business, and accordingly applied Article 62(1)3 of the former Enforcement Decree of the Value-Added Tax Act to the Plaintiff on May 13, 2013, applying Article 62(1)3 of the former Enforcement Decree of the Value-Added Tax Act (hereinafter “instant disposition”).

E. The Plaintiff filed an appeal against the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s claim on August 8, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 4-1 to 9, Gap evidence 5, Eul evidence 7-1 to 9, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The parties' assertion

1) The plaintiff's assertion

The Plaintiff provided food that was directly cooked to end-consumers, and thus, the instant industrial activities constitute a restaurant business rather than a manufacturing business. The instant disposition based on a different premise is unlawful.

2) The defendant's assertion

In order to fall under the restaurant business, customer accommodation facilities are equipped with food eating facilities. The Plaintiff is only equipped with entertainment facilities for eating food sold in tin food copons, and there is no separate entertainment facilities for eating food of this case.

Judges Kim*

Judges Hong*