부가가치세부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Basic Facts
On April 4, 1986, the Plaintiff was established for the purpose of civil engineering, construction, housing construction, creation of housing sites, etc., and on October 22, 2013, the trade name was changed from AD Construction Co., Ltd. to the present trade name.
원고의 주택단지 조성공사 도급계약 체결 신정3지구(이하 ‘이 사건 사업지구’라 한다) 국민임대주택단지조성사업의 사업시행자인 에스에이치공사는 2007. 11. 28. 원고와 성원건설 주식회사(이하 ‘성원건설’이라 한다)에게 이 사건 사업지구의 주택단지 조성공사(이하 ‘이 사건 공사’라 한다)를 공사대금 21,172,358,000원, 공사기간 2007. 12. 5.부터 2010. 9. 4.까지로 정하여 도급하는 내용의 공사도급표준계약(이하 ‘이 사건 도급계약’이라 한다)을 체결하면서, 위 공사대금에 포함된 부가가치세는 이 사건 공사의 면세비율을 31.90%(≒ 국민주택 건설용지 면적 153,860㎡ ÷ 총 개발지구 면적 482,255㎡)로 정하여 산정하였다.
As a result of the review of the current status of payment of value-added tax and improvement measures for the national housing construction service project, the Seoul Special Metropolitan City entered into a modified contract following the direction of change of value-added tax exemption rate includes the portion corresponding to the ratio of the area of the site for national housing construction among the services corresponding to the free supply area, such as roads, parks, facility green areas, etc. provided outside the national housing construction site, and thus, the amount of value-added tax corresponding thereto is also exempted. On August 2007, 2007, the value-added tax that was paid to E.S. shall be refunded through the request for correction, and in relation to the national housing construction project for which the amount equivalent to value-added tax has not yet been paid, the reduction of the construction cost shall