beta
Text
1. The Defendant’s KRW 453,719,360 for the Plaintiff and 5% per annum for the period from November 1, 2013 to August 5, 2015.
Reasons
1. Basic facts
A. The Plaintiff is a nonprofit incorporated association as an affiliate of a C religious organization established on January 18, 1989 for the purpose of youth training projects, etc.
In August 198, the Plaintiff entered into an agreement with the Defendant and B-gu Youth Training Center (hereinafter “instant training center”) on the operation and management of the instant training center (hereinafter “instant entrustment agreement”) and renewed the said agreement several times, and is managing and operating the instant training center until now.
B. The director of the Daejeon District Tax Office corrected and notified 3,720,776,00 won, including the swimming pool usage fees, rental fees, and other incidental facilities that the Plaintiff received from the general public while operating the instant training center and did not report or pay value-added tax, on the grounds that the Plaintiff failed to report or pay for the taxable period from January 2007 to January 201, 201, on the grounds that the Plaintiff’s failure to report or pay value-added tax was included in the total amount of KRW 440,50,320 for value-added tax for the said taxable period on December 3, 2012.
(hereinafter “instant disposition”). C.
Although the Plaintiff had lodged an objection and filed a national tax appeal against the instant disposition, the Plaintiff appears not to fall under the service provided as actual cost for the proper purpose business under Article 12(1)16 of the Value-Added Tax Act. According to the entrustment contract or municipal ordinance related to the operation of the Juvenile Training Center, the Plaintiff may collect from the general public the user fee for the use of the Juvenile Training Center, but such support program may also be deemed as part of the proper purpose business, if included in the subject-matter of value-added tax exemption, it may be contrary to the purpose of establishing the Juvenile Training Center, and the service revenue received from the general public is related to the swimming pool