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 private teaching institute business, Internet video business, etc. established on September 8, 2010. The Plaintiff is a company that operates lifelong educational facilities, e-learning business, digital content development and supply and distribution business, Internet content sales and brokerage business, etc. established on January 11, 200.

On April 29, 2011, the Plaintiff and B entered into an investment and business partnership agreement (hereinafter “the first business partnership agreement”) on July 1, 2014 with respect to the business (hereinafter “the instant business”), which took the subjects of the examination, such as the judicial examination, public notice, legal aptitude test (LET), certified public appraiser examination, labor company examination, etc., provided by the Plaintiff, and provides the students with the same image via online (hereinafter “instant business”).

B under a contract for settlement under the first and second business alliance, the Plaintiff was paid the total amount of KRW 523,415,00 for the second half of 2010, KRW 914,50,00 for the first half of 2011, KRW 816,55,000 for the second half of 201, KRW 886,316,00 for the second half of 201, KRW 80,916,00 for the second half of 2012, KRW 818,423,00 for the second half of 2013, KRW 810,446,00 for the second half of 20, KRW 00 for the second half of 2013, KRW 90 for the second half of 203,357,00 for the second half of 205, KRW 200 for the second half of 2014, KRW 165,2015 for the second half half year.

The Defendant’s settlement of this case constitutes the Plaintiff’s price for providing services to B, which is not subject to value-added tax exemption under Article 12(1)6 of the former Value-Added Tax Act (Amended by Act No. 11873, Jun. 7, 2013) or Article 26(1)6 of the former Value-Added Tax Act (Amended by Act No. 15523, Dec. 19, 2017).