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BOT시설의 임대수익 과세표준 산정 기준금액

조세심판원 질의회신 | 2015-09-21 | 서면-2014-부가-21165 | 부가

Document Number

Document-2014-Supplementary - 21165 (O. 22, 2015)

Items of Taxation

Addition

Journal

The standard amount of calculation of the tax base for rental income of AO facilities already concluded before February 15, 2013 shall be sent to d'I refer to the existing interpretation cases (the corporate tax system of the Ministry of Strategy and Finance and the corporate tax system-316, 05.15). It shall be possible to request correction pursuant to Article 45-2 of the Framework Act on National Taxes regardless of whether to issue revised tax invoices.

Related statutes

Article 9 of the Value-Added Tax Act

Main text

1. Factual basis

(a)AA.I.D. will enter into a concession agreement in which the private project operator and the Corporation, as part of an international airport development project, install private facilities on the land owned by the Corporation, and use the land for a certain period and then gratuitously transfer the ownership of the facilities (BOT facilities);

(b)The party shall at the time of transfer of ownership in the past BOT facilities, namely, the market price at the time of transfer of ownership, and the value-added tax shall be assessed on the basis of rent gains by regarding the equal

(c)On the other hand, as amended on February 15, 2013 of the Enforcement Decree of the Value-Added Tax Act prescribes that the base amount of rental proceeds shall be calculated based on the value at the time of the new construction, the value-added tax return shall be made after 2013 on the basis of the market price at the time of the new construction of the lease profit tax base for BOT facilities entered into by the concession agreement before 2013 (Additional-304, April 8

(d)Afterward, the Ministry of Strategy and Finance shall interpret to apply the market price at the time the ownership of the facility is transferred to the landowner with respect to any contract established prior to the amendment on February 15, 2013, different from the National Tax Service's established rules (Additional-304, April 8, 2013) (with respect to any contract established prior to the amendment (re-corporation-316, May 15, 2

2. Contents of questioning;

(a) Whether the standard amount of calculation of the tax base for rental profit of BuildT facilities already concluded before amendment ( February 15, 2013) of Article 61 (1) 7 of the Enforcement Decree of the Value-Added Tax Act is the value at the time of the new construction of the relevant facilities or the value at the time of

(b)in the case of the value at the time of transfer of ownership, whether it is necessary to issue the revised tax invoice for filing an application for rectification seeking a refund of the output tax amount paid in excess since 2013;

3. Related Acts and subordinate statutes.

○ Article 9 of the former Value-Added Tax Act 【Transaction Time】

(2) The time when services are supplied shall be the time when services are supplied or goods, facilities or rights are used.

(4) Matters necessary for the timing of supply under paragraphs (1) and (2) shall be prescribed by Presidential Decree.

【Time of supply for services】 Article 22 of the former Enforcement Decree of the Value-Added Tax Act

The time of supply for services under Article 9 (2) of the Act shall be as follows: Provided, That if the time of supply for services supplied prior to the closure of business arrives after the date of such closedown, the time of supply shall be deemed the

6. Where an entrepreneur allows him/her to use a facility established by applying mutatis mutandis the method prescribed in subparagraph 3 of Article 4 of the Act on Public-Private Partnerships in Infrastructure over at least two consecutive taxable periods, the date on which the preliminary return period or taxable period ends, if

【Calculation of Tax Base” Article 48 of the former Enforcement Decree of the Value-Added Tax Act

(15) If an entrepreneur provides services over at least two taxable periods pursuant to subparagraph 6 of Article 22, the tax base shall be the aggregate of the prices paid during the period in which the service is provided and the amount calculated by dividing the installed value of the facilities by the number of months in the period of service provision, divided. In such cases, the number of months, calculated shall be one month if the month in which the starting date of the period of service provision falls short of one month, and shall not be included if the month in which the end of the period of service provision falls short of one month.

○ Article 59 of the former Enforcement Decree of the Value-Added Tax Act 【Grounds and Procedures for Issuing revised tax invoices】

(1) A tax invoice for amendment referred to in the latter part of Article 16 (1) of the Act may be issued in accordance with the following grounds and procedures:

1. Where goods supplied initially are returned: The date on which the goods are returned shall be written and the date on which the original tax invoice is written shall be written and the goods shall be issued with red or negative marks written in red form after the date on which the initial tax invoice is written in the remarks column;

2. Where goods or services are not supplied due to cancellation of a contract: At the time of cancellation of a contract, the date of preparation shall be stated in the date of cancellation of the contract and shall be issued in red or negative characters after being written in addition to the date of initial preparation of a tax invoice in the remarks column.

3. Where an amount is added or deducted from the value of supply as a result of termination, etc. of a contract: The date on which the cause of increase or decrease arises shall be stated as the date of preparation, and the amount added shall be written in black, and the amount deducted shall be issued by means of red coloring or marking.

4. Where a local letter of credit is opened or a purchase confirmation is issued within 20 days after the end of the taxable period to which the time of supply belongs after the goods or services are supplied: At the time of opening a local letter of credit, etc., the preparation date shall be written, stating the date of preparation of the original tax invoice and the date of opening the local letter of credit, etc., and a tax invoice shall be issued in red or in black color for the portion of applying the zero tax rate, and a tax invoice shall be prepared and issued in addition to the tax invoice as specified in the original

○ Corporate Tax System of the Ministry of Strategy and Finance and the Corporate Tax System-316, 014.15. 201

Where a project operator constructs a new facility on another person's land and relocates it without compensation to the landowner at the end of the project period, the amount of rent by the landowner pursuant to Article 61 (1) 7 of the amended Enforcement Decree of the Value-Added Tax Act shall be calculated in proportion to the amount of installation of the facility during the project period; however, the amount of rent for the services provided under a service supply contract established prior to the amendment of the Enforcement Decree of the Value-Added Tax Act shall be calculated in proportion