Daejeon High Court-2014-Nu-11968 (O2, 2015)

Cho Jae-2013- Daejeon-2212 ( January 12, 2013),

The plaintiff's business cannot be considered as a job placement office exempt from value added tax, and constitutes a manpower supply business.

In light of the Plaintiff’s business contents, it is reasonable to view it as a human resources supply business subject to value-added tax.

Article 1 of the former Value-Added Tax Act (Article 7 of the former Value-Added Tax Act)

Supreme Court Decision 2015Du48761 Decided revocation of Disposition of Value-Added Tax

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00. Head of tax office

Daejeon High Court Decision 2014Nu11968 Decided October 02, 2015

November 17, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of the statement in the statement of the grounds of appeal not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or not reasonable. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It

November 17, 2015