지방자치단체의 준설토 매매 거래가 도매업에 해당하는지[국패]
Suwon District Court-2018-Gu 60305 (Law No. 17, 2018)
Whether dredging land transactions by a local government constitute wholesale business;
Since a transaction of dredging soil by a local government cannot be deemed as a wholesale business under the Korea Standard Industrial Classification, the transaction of this case shall be exempt from value-added tax pursuant to Article 26 (1) 19 of the Value-Added Tax Act.
The scope of tax-exempt goods or services provided by the State, local government or local government association under Article 46 of the Enforcement Decree of the Value-Added Tax Act.
2018Nu50361 Revocation of Disposition of Imposition of Value-Added Tax
City
The head of a tax office
Suwon District Court Decision 2018Guhap60305 Decided May 17, 2018
August 14, 2018
September 18, 2018
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
Value-added tax listed in attached Table 1 of the judgment of the court of first instance rendered by the Defendant to the Plaintiff on October 16, 2017
All the disposition of imposition shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for the judgment in this case is as stated in the reasoning for the judgment of the court of first instance, except for the following parts and any additional part, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
At the bottom of the judgment of the first instance court, the part of the 9th "A" No. 11 through 15, 18 through 21, 27, 29, 30, 11 through 22, and 26 shall be added to "A".
○ The following shall be added at the 7th day below the judgment of the first instance court:
The defendant does not decide whether the dredging soil sale in this case constitutes a wholesale business or not based on the "whether or not it acquires ownership," but on the basis of whether or not "the similarity with the industrial activities of re-sale" is recognized, and considering this decision, each transaction in this case constitutes a wholesale business. However, although the wholesale business set forth in Item G. 46 of the Korea Standard Industrial Classification G. G. 46 of the Korea Standard Industrial Classification refers to the industrial activities that re-sale the goods or used goods on the premise that they are the goods or used goods as above, the above argument by the defendant is without merit.
○ 8th 6th 6th son’s written judgment of the first instance court is added “(A evidence 26th 1 to 7).”
2. Conclusion
Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit.