The number of litigation performers Namins

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

가 . 원고는 서울 중구 O동O가 XX - X 000빌딩 4층에서 ' XXXXXX피부과의원 ' ( 이하 ' 이 사건 의원 ' 이라 한다 ) 이라는 상호로 의원을 운영하는 피부과전문의로서 이 사건 의 원 내에 별도의 피부관리실 ( 에스테틱실 ) 을 설치한 후 미용사자격증을 소지한 피부관리 사를 고용하여 내원한 고객의 피부관리를 하도록 하고 있다 .

B. The director of the Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff, and during the second period from 2003 to 2004, the Plaintiff notified the Defendant of the medical services equivalent to the amount of KRW 212,587,692 ( KRW 52,262,149, KRW 255,367, KRW 617, KRW 147, KRW 2004, KRW 1488, KRW 2004, KRW 2004, KRW 230, KRW 300, KRW 2566, KRW 2666, KRW 766, KRW 204, KRW 204, and KRW 2666, KRW 266, and KRW 76, respectively) in proportion to the hours during which the secondary manager provided services to the Plaintiff.

C. On June 1, 2006, the Defendant issued the instant disposition that notified the Plaintiff of value-added tax of KRW 3,503,350 for the first term portion in 2003, KRW 5,947, KRW 980 for the second term portion in 2003, KRW 4,694, KRW 220 for the first term portion in 2004, KRW 5,474, and KRW 560 for the second term in 2004.

D. On July 28, 2006, the plaintiff appealed to the National Tax Tribunal for a trial on the part of July 28, 2006, but the national tax trial was conducted.

The Board dismissed the plaintiff's appeal on November 21, 2006.

[Ground of recognition] Unsatisfy, Gap 1-1-4, Eul 1-4, Eul 7, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

This case's service is a medical skin management that is distinguished from pure commercial activity, and is a "medical health service" or "services inevitably incidental to medical health service." Thus, the disposition of this case, which is reported differently based on misunderstanding of legal principles and misunderstanding of facts, should be revoked as it is unlawful.

(b) Relevant statutes;

As shown in the attached Form.

(c) Facts of recognition;

(1) The Plaintiff established the skin management office in the instant Council member (Estetic office) and employed the secondary manager who has a certificate of a beauty artist and provided the secondary management service.

(2) The instant member is arranging the difference between the patient and the skin management customer, and the passenger management program (MDI - CLIP) enters and manages the treatment and management items, but it does not distinguish the treatment area and the skin management area from the tax-free area, so the fee has been calculated and collected in a lump sum.

(3) (A) The type of management performed in the skin management room in the instant member’s instant member’s meeting is classified into: (a) the type of care performed by a doctor or nurse for the treatment, such as taking a catry (e.g., taking a catry) before taking a catry, etc.; (b) the type of care performed by a doctor or nurse for the treatment; (c) the type of care performed by the skin manager for the treatment, such as taking a catry (e.g. taking a catry) before taking a catry; (d) the type of care performed by the skin manager for the use of catry and factoring; and (e) the type of medical catry recorded by a doctor or nurse without performing the actual services, such as a catter, and the type of medical catry recorded by the skin manager.

(B) Under the Plaintiff’s instruction, the manager in the instant member of the Council prepared and managed the “Esteological device recording paper” containing the date of treatment, the responsible assistant manager, and the details of treatment for the patient under the Plaintiff’s instruction (or the examination set). However, it is possible to classify the “Esteical device recording paper” into the “Esteic device recording paper.”

(4) The Defendant extracted the management items from 2003 to 2004 of the instant member and distributed the standard price presented to the business entity from the date of Skin’s management order based on the time the doctor, nurse, and the secondary manager provided, and issued the instant disposition by withdrawing the income amount corresponding to the services provided by the secondary manager.

(5) The cosmetic 1 Guidelines for Beauty Medical Practice provides for the criteria for classification by each subject of cosmetic-related medical practice in the table below.

Class 1:

Medical practice to be performed by a physician within a medical institution where a person specialized in the assessment is stationed;

The actual substance shall be, for the purpose of treatment, using medical appliances (medical equipment, instruments, apparatus), medicine, etc.

Medical practice which requires highly medical knowledge and lodging among acts;

Irregular avoidances in the event of improper procedures that affect the structure and function of the skin;

Medical practice that may cause damage and consolidation;

Grade 2:

order and supervision of doctors after the diagnosis of doctors within a medical institution where a medical specialist subject to imposition is stationed;

(C) the medical practice for which a nurse may assist in the medical procedure for a part of the whole course;

The substance of the medical practice is not likely to cause any dynamic change to the skin, but medical knowledge.

action required to do so.

Grade 3:

Medical doctor's instructions and supervision after the diagnosis within a medical institution where a medical specialist subject to imposition is stationed;

license or qualification holder employed by a medical institution under the Act on the Protection and Protection of Medical Services

such medical practice as may assist the doctor’s practice;

The substance is a practice which is not likely to cause serious changes or side effects, and which is based on

Acts by a person who has medical knowledge or skin-related knowledge to assist in the practice;

outer grade:

pure beauty service

Analysis and observation of skins other than diseases and history of cosmetics materials, cosmetics machinery, apparatus, etc.

§ 100,000,000.

[Ground of recognition] Unstrifed facts, Gap 2, Eul 5-1 to 4, Eul 6, 7, Eul 8-1, 2, and the purport of the entire pleadings

D. Determination

(1) The term "medical practice" refers to not only the act of preventing and treating diseases, but also the act that is likely to cause harm to human life, body, or public health unless performed by a medical person with medical expertise, and in principle, only medical personnel can engage in medical practice. However, medical practice shall be permitted by a clinical psychologist under the Act on the Medical Technicians, Etc., a radio operator, a physical clinic, a dental technician, a dental technician, a dental technician, a dental technician's license, and a person engaged in medical treatment or medical examination under the direction of a medical doctor, a dentist, and a person other than those can not perform medical practice even under the direction of a medical doctor, a non-medical person cannot perform medical practice even if he/she is a part of the whole procedure of a medical doctor, and even if he/she actually has expertise or ability to perform medical practice without a license or qualification, he/she shall be deemed to have the same level of expertise as that of a medical person (see, e.g., Supreme Court Decision 200Do390, Mar. 39, 200).

In addition, Article 12 (1) 4 of the Value-Added Tax Act provides that the Presidential Decree as medical and health services shall be exempted from value-added tax, and Article 12 (3) of the same Act provides that the supply of goods or services that are inevitably annexed to the supply of goods or services exempt under paragraph (1) of the same Article shall be included in the supply of goods or services exempt from taxation, and Article 29 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 1930 of Feb. 9, 2006; hereinafter the same shall apply) provides that the scope of medical and health services provided by medical doctors, dentists, oriental medical doctors, midwifes, or nurses under the Medical Service Act (Article 1) and '(Article 1),' provides dental, dental, dental, dental, and dental services provided by dental technicians (Article 2), and dental or dental technicians (Article 3).

(2) However, even if the instant service is an act performed under the direction and supervision of the person subject to imposition, it is not a medical person under the Medical Service Act, but a secondary management seeking cosmetic effects, such as shot or whitening, rather than treating or preventing this disease. Thus, the instant service cannot be deemed as a medical care service provided by a medical person, such as a medical doctor, etc. under the Medical Service Act. Furthermore, the instant service cannot be deemed as a service provided by a general skin management office or an item that can be conducted, which must be incidental to the medical health service (if a secondary manager, who belongs to the person subject to imposition, was provided with medical care or health service, rather than the skin management service, constitutes an unqualified person’s medical practice. In light of the language and text of Article 29 of the Enforcement Decree of the Value-Added Tax Act, the instant medical care service subject to exemption is not a legitimate medical care service and a legitimate health care service, and thus, cannot be deemed as a service subject to exemption.

In addition, even though the services performed in the general department management office, which is the value-added tax taxable business, and the purpose and the process of pursuing the services are almost similar, the value-added tax is exempted on the ground that the services conducted within the imposed member, such as the instant member, are not consistent with the taxation balance and the substance over form principle, and it also does not fit the legislative intent of the record that the value-added tax is exempted on the medical services provided by medical personnel under the Medical Service Act for the purpose of promoting national health and health.

Therefore, it is difficult to view that the instant service falls under the medical health services or services inevitably incidental to the medical health services, which are stipulated as value-added tax exemption services under Article 12(1) or (3) of the Value-Added Tax Act.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Judges Hong Sung-chul

Judge Cho Chang-young

Value-Added Tax Act

Article 12 (Exemption from Customs Duties)

(1) The supply of goods or services falling under any of the following subparagraphs shall be exempted from value-added taxes:

4. Medical and health services (including veterinarian services) as prescribed by the Presidential Decree, and blood;

(3) The supply of goods or services essential for the supply of goods or services exempted under paragraph (1) shall be deemed to be included in such supply of goods or services exempted from taxes.

Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 1930 of February 9, 2006)

Article 29 (Scope of Medical and Health Services) The health services as referred to in Article 12 (1) 4 of the Act shall be those as provided in the following subparagraphs (including those provided by a medical institution or a person who has opened a veterinary hospital under the Medical Service Act or the Veterinarians Act):

1. Services provided by a doctor, dentist, herb doctor, midwife, or nurse under the Medical Service Act;

2. Services provided by a beter, bedassor, bed, or bedassor under the Medical Service Act;

3. Services provided by a clinical psychologist under the Medical Technicians, etc. Act, physical therapy, occupational therapy, dental technician, or dental sanitarians;

Medical Service Act (amended by Act No. 8366 of April 11, 2007)

Article 2 (Medical Persons)

(1) For the purpose of this Act, the term "medical person" means a medical doctor, dentist, herb doctor, midwife, or nurse who has obtained a license from the Minister of Health and Welfare.