임차인이 부담한 건물분 재산세 중과분은 임대용역의 부가가치세 과세표준에 해당함[국승]
Seoul Administrative Court 201Guhap27858 ( November 18, 2011)
Cho High Court Decision 201Do1506 (No. 29, 2011)
The excessive portion of the property tax on the building borne by the lessee constitutes the tax base for the rental service.
(1) As stated in the judgment of the court of first instance, where the lessor becomes exempted from the liability for payment by paying the amount of tax on the acquisition tax and property tax imposed by the head of a local government on the lessor of a building, the amount equivalent to the relevant local tax is in a quid pro quo relationship with the lease of
Article 13 of the Value-Added Tax Act
2011Nu43586 Disposition of revocation of Value-Added Tax
Jeonn et al.
Head of the tax office;
Seoul Administrative Court Decision 201Guhap27858 decided November 18, 2011
February 29, 2012
April 4, 2012
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the court of first instance is revoked. The defendant's part of the value-added tax OO on December 10, 2010 that exceeds the OO won in 2006, the part that exceeds the OO won in 2007, the part that exceeds the OO won in 2007, and the part that exceeds the value-added tax OO won in 207, which belongs to the value-added tax for 2 years 2007.
The reasoning for the judgment of the court concerning this case is the same as that of the first instance court, and therefore, the court shall draw the same as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed as they are without merit.