1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 2, 1981, the Plaintiff established and operated a funeral hall affiliated with A veterans hospital and A veterans hospital (hereinafter “instant funeral hall”) as a juristic person belonging to the Ministry of Patriots and Veterans, established to provide medical treatment, protection, and medical and mental rehabilitation services for persons who rendered distinguished services to the State and their families.

B. From January 1, 2009 to January 31, 2013, the Plaintiff entered into a business consignment agreement relating to the operation of the instant funeral hall as indicated in the following table:

(2) On December 1, 2009, 2008, the contract period of the instant entrustment contract. On December 1, 2009 to December 31, 2009, the business directly operated for the use of the newborn village: funeral items (e.g. clothes), kitchen rooms, an empty space, a funeral room: a restaurant, a store, a funeral room, a funeral hall, a photograph, a stopology, an open space (stop), a 10.1 to December 28, 2010, 201: 1 to December 31, 2010, 2000, 1 to 2000, 1 to 31: 200, 2000, 1 to 2000, 1 to 31: 20,0000, 1 to 3,0000,000,0000,000,000: 1 to 21.21

C. From the first to the second period of 2009 in 2013, the Plaintiff filed a tax exemption exemption for value-added tax on funeral supplies (e.g., funeral supplies) sales cost and fee for funeral room use for the second period of 2009, and filed a tax exemption for value-added tax.

On January 20, 2014, the Plaintiff is the Defendant on the ground that the sales cost of funeral supplies (e.g., clothes) and the fee for funeral service constitutes the funeral service subject to value-added tax exemption.