1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On July 25, 2006, the Plaintiff was incorporated with the business purpose of working environment measurement and health management agency, and was designated as the “health management agency” under Article 16 of the Occupational Safety and Health Act on September 14, 2009.

The supply value in the taxable period of No. 209 1032 203 118 201 201 2, 201 2, 1525 2, 201 2, 201 2, 1555 6, 158 158 2, 2012 2, 1568 1539 2, 2013 1,295 1,295

B. During the period from July 1, 2009 to December 31, 2013, the Plaintiff entrusted the duties of a health manager pursuant to the Occupational Safety and Health Act by a business owner, and provided workers belonging to the workplace with health consultation, health management education, etc. (hereinafter “instant services”), but did not file a value-added tax return on the instant services, deeming them as exempt from value-added tax, as follows.

C. As a result, the Defendant conducted an investigation of value-added tax (hereinafter “tax investigation of this case”) on the Plaintiff from August 20, 2014 to October 26, 2014, Article 12(1)5 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply) and Article 29 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same shall apply) respectively.

Accordingly, even though it is not listed as medical health services exempt from value-added tax, it is confirmed that the Plaintiff did not report value-added tax even though it constitutes supply of services subject to value-added tax.

According to the results of the instant tax investigation, the Defendant on January 5, 2015, as shown in the separate sheet No. 1, 2009 against the Plaintiff.