1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. On October 22, 2014, the Plaintiff’s basic fact is “the instant service” with the Defendant and “2014 citizens’ assessment of administrative services (satisfies)” hereinafter.

) As to the contract amount, the contract amount was determined as KRW 73,166,910, except value-added tax and profit, and the Defendant provided the service, and the Defendant paid KRW 73,166,910 to the Plaintiff.

2. The Plaintiff’s alleged service is a taxable service subject to value-added tax, and is a taxable service that generates profit as it constitutes a for-profit business. The Defendant is obligated to pay KRW 13,33,090, which is the sum of value-added tax and profit, to the Plaintiff, since the instant service identified whether it is a taxable business and promised to change the contract amount

3. According to the purport of the evidence Nos. 1, 5, 7, 12, and 13 of the judgment, witness A and B of the first instance trial, and witness A and B of the first instance trial, the defendant publicly announced the basic amount to KRW 9,887,00 when announcing the service tender of this case, but at the same time, the defendant stated in the public notice stating that "All participating companies including the value-added tax and profits should make a bid at prices including the profit and the value-added tax, and non-profit corporations (tax-exempt corporations) will enter into a contract with an amount excluding the value-added tax, etc. from the successful bid price." The plaintiff is a non-profit corporation which has obtained permission for incorporation pursuant to Article 32 of the Civil Act and Article 4 of the Rules on the Establishment and Supervision of Non-Profit Corporations under the jurisdiction of the Minister of Finance and Economy and its head and its head, and the plaintiff and the defendant of this case contain academic research and survey, market survey, etc. with the business registration certificate.