1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The Plaintiff is a non-profit corporation established in accordance with Article 32 of the Civil Act and Article 4 of the Regulations on the Establishment and Supervision of the Minister of Agriculture, Food and Rural Affairs and the Non-profit Corporations under his/her jurisdiction, which completed the registration of the corporation on August 10, 1961, and has a feed technology research institute (hereinafter referred to as the “research institute”).

The Plaintiff received regular meeting expenses and user fees from its members in the taxable period of value-added tax from 208 to 1, 2015, and from its special members who only use the research institute for the purpose of the research institute’s component analysis, and received user fees from its special members for the research institute’s inspection under Article 20(2) of the Control of Livestock and Fish Feed Act (hereinafter “instant inspection”). The self-quality inspection service conducted by the research institute (hereinafter “instant inspection”) constitutes a tax-free service under Article 12(1)17 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter “former Value-Added Tax Act”) and Article 26(1)18 of the Value-Added Tax Act, and thus, did not report and pay the value-added tax on the user fee

On January 11, 2016, the Defendant issued a notice of correction of value-added tax 96,484,590 won for the second period from January 2008 to January 201, 2016, and notified the Plaintiff of the total value-added tax of KRW 1,180,383,660 for the last period from January 2009 to January 201.

After that, according to the decision of partial adoption of the pre-assessment review that the Plaintiff’s membership fees received from its members shall not be deemed subject to value-added tax because they fall under the association fees received without relation to the provision of services. On July 8, 2016, the value-added tax for the second period of 2008 shall be adjusted to 29,232,930 won with only the use fees for the research institutes for non-members as the tax base. The amount of value-added tax for the second period of 2008 shall be adjusted to 29,232,930 won, such as the written request