1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition or dismissal of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The addition or altitude shall not add any of the following subparagraphs after the 5th page 18 to 19 of that part:

In particular, the above judgment is related to the case where the suppliers of funeral services coincide with the suppliers of food, and it is merely a determination of the argument that there should be a practice of transaction in which the suppliers of funeral services provide food as auxiliary services. Accordingly, the above judgment cannot be interpreted to the effect that “a separate business entity from funeral service providers may exempt the value-added tax by deeming it as the supply of incidental services, etc. even if food is independently supplied by an independent business entity.” Articles 5-20 through 6-2 are as follows.

⑤ Even if the legislative intent of Article 12(1)5 of the former Value-Added Tax Act and Article 29 subparag. 6 of the Enforcement Decree of the same Act are to relax the burden of funeral awareness in terms of national welfare, this may be substantially achieved even through the method of exempting the value-added tax on funeral services and their incidental services provided by the same business operator, and the legislators cannot be deemed to have legislated the above provisions in order to exempt all business operators related to funeral services from value-added tax by expanding their scope of application without any condition.

Therefore, even if the burden of consumers is somewhat increased due to the imposition of the instant service, this is considered as the profitability of the provision of food incidental to the funeral service that a funeral home business entity provided.