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. The plaintiff of the judgment of the court of first instance appealed against the judgment of the court of first instance, but the conclusion of the court of first instance is deemed justifiable even if examining the contents asserted by the plaintiff in the grounds of appeal, etc. and additional documents submitted in the trial.

The detailed reasons for the judgment are as stated in the reasoning of the judgment of the court of first instance except for the modification of the contents stated in the judgment of the court of first instance as follows. Thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Article 12(1)6 of the Act, the former Enforcement Decree of the Value-Added Tax Act (Amended by Presidential Decree No. 24359, Feb. 15, 2013; Presidential Decree No. 24359, Feb. 15, 2013)

Article 30 provides “educational services that teach knowledge, techniques, etc. to students, etc. at schools, private teaching institutes, teaching centers, training centers, teaching schools, or youth training facilities under the Juvenile Activity Promotion Act, which are permitted or authorized by, or registered with, the competent authorities, or reported to, the competent authorities, or registered or reported to, the competent authorities.” As such, the grounds for requiring “permission or authorization from, the competent authorities” and “registration or report to, the competent authorities” as the requirements for tax-free educational services are that the competent authorities instruct and supervise the educational institutions of the relevant schools, private teaching institutes, etc., and Article 30 of the Enforcement Decree of the same Act are stiffly heatd with, private teaching institutes, training centers, or teaching schools.” In full view of the fact that Article 30 of the Enforcement Decree of the same Act is not “other non-profit organizations”, but “other non-profit organizations” referred to in Article 30 of the Enforcement Decree, which mean all the non-profit organizations established upon permission, authorization, or registration with, or reporting to the competent authorities.