Whether the instant service constitutes a tax exemption

(1) The instant disposition based on the premise that the Plaintiff engaged in the human resources supply business is lawful, since it is reasonable to deem that the instant service constitutes not an employment brokerage service exempt from value-added tax, but a human resources supply service subject to value-added tax.

Article 12 of the Value-Added Tax Act

Incheon District Court 2014Guhap31876 Disposition of Imposing Value-Added Tax

AA

BB Director of the Tax Office

February 26, 2016

Mar. 26, 2016

1. The plaintiff's appeal is dismissed.

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

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Parts used for cutting.

Article 12 of the former Value-Added Tax Act is applied to Article 12 of the former Value-Added Tax Act, and Article 1 of the former Enforcement Decree of the Value-Added Tax Act is applied to Article 18 of the former Value-Added Tax Act.

(7) If the nursing personnel works for more than one month, the plaintiff shall be deducted from the nursing personnel every month after the deduction of fees. The plaintiff shall be added as follows: "The reason why the payment has not been made is not made" and "the fact that the nursing personnel works for more than one month."

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.