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 March 1, 2012, the Plaintiff entered into a contract with DPvt Ltd (hereinafter “D”) a foreign corporation, which has a place of business in India, to provide D’s employees staying in Korea, with accommodation, meals, and other goods, etc., and provided the above services in D from the time of the conclusion of the contract.

B. The Plaintiff provided a business support service to a nonresident or foreign corporation having no domestic place of business in the Republic of Korea, which is subject to zero tax rate under the Value-Added Tax Act and subordinate statutes, and was paid by D on the ground that such service falls under “services acquired foreign currency by means of receiving won money from a foreign exchange bank or by selling foreign currency directly to a foreign exchange bank” and thus is subject to zero tax rate, the value-added

C. On September 5, 2014, the Defendant imposed KRW 84,987,490 (including additional taxes; hereinafter the same shall apply) for the first term portion of value-added tax, KRW 174,151,540 for the second term portion of value-added tax in 2012, value-added tax 141,089,980 for the first term portion of value-added tax in 2013, and KRW 20,111,520 for the second term portion of value-added tax in 2013 on the ground that the Plaintiff’s above service was not a business support service subject to zero-rate tax under the above statutes, but a lodging business subject to zero-rate tax.

(hereinafter “Disposition of this case”). 【The ground for recognition of this case’s Disposition of this case’s Disposition of this case’s Disposition of this case’s Nos. 1, 2, and 3, and Eul’s Nos. 1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion does not provide accommodation services to the general public, but only provide accommodation and meals to workers staying in Korea under a contract with D, as well as perform their duties.