조세심판원 질의회신 | 2017-10-31 | 서면-2017-부가-2439 | 부가
Document-2017-Supplementary -2439 ( October 31, 2017)
Where a construction business operator directly supplies construction services for historical facilities corresponding to urban railroad facilities under subparagraph 3 of Article 3 of the Urban Railroad Act to an urban railroad corporation subject to the Urban Railroad Act, the value-added tax rate shall apply.
Article 105 of the Restriction of Special Taxation Act
1. Factual basis
○ Korea is a local government-invested public corporation of 00 Metropolitan Cities established pursuant to the Ordinance on the Establishment and Operation of Urban Railroad Corporations, and the Urban Railroad Act.
-new air supply systems for septic tanks to reduce malodors in septic tanks in accordance with Article 34 of the Sewerage Act and attached Table 1-5 of the Enforcement Decree of the same Act for historical and rolling stock septic tanks;
2. Contents of questioning;
○ Whether the zero tax rate under Article 105(1)3 of the Restriction of Special Taxation Act is applied.
3. Related Acts and subordinate statutes.
○ Application of Value-Added Tax Rate Article 105 of the Restriction of Special Taxation Act
(1) The zero tax rate shall apply to the value-added tax on the supply of goods or services falling under any of the following subparagraphs, as prescribed by Presidential Decree. In such cases, subparagraphs 3 and 3-2 shall apply only to the supply made no later than December 31, 2018, and ( rough)
3. Urban railroad construction services supplied directly to any of the following persons:
(b) A Metropolitan Railroad Corporation subject to the Urban Railroad Act (limited to cases where urban railroads may be constructed pursuant to municipal ordinances of local governments);
○ Article 2 of the Urban Railroad Act
The terms used in this Act shall be defined as follows:
2. The term "urban railroad" means transportation facilities and means of transportation using tracks, such as railroads, mother boats, street trains, linear motors, magnetic levitation trains, etc., which are constructed and operated within urban traffic zones in order to ensure smooth traffic flow in urban areas;
3. The term "urban railroad facilities" means any of the following facilities (including sites):
(a) Urban railroad tracks, history and station facilities (including logistics facilities, transfer facilities, sales facilities, business facilities, neighboring living facilities, accommodation facilities, culture and assembly facilities, etc. located in the same building as a history);
(b) Track repair bases, rolling stock maintenance depots, rolling stock storage facilities, warehouse facilities, and depots to repair and maintain tracks and urban rolling stock;
(c) Power facilities, information and communications facilities, and signal and train control facilities for urban railroads;
(d) Facilities for the development, testing and research of urban railroad technology;
(e) Education and training facilities to train urban railroad management and train railroad experts;
(f) Other facilities prescribed by Presidential Decree for the construction, maintenance, repair and operation of urban railroads;
Article 3 of the Urban Railroad Act (Scope of Application)
2. An urban railroad constructed or operated by a local government, local government-invested public corporation established pursuant to the Local Public Enterprises Act (hereinafter referred to as "urban railroad corporation") or other corporation pursuant to this Act in order to operate an urban railroad business with approval for its urban railroad business plan under
Article 2 of the Enforcement Decree of the Urban Railroad Act
"Facilities prescribed by Presidential Decree" in subparagraph 3 (f) of Article 2 of the Urban Railroad Act (hereinafter referred to as the "Act") means any of the following facilities:
1. Facilities used for the relevant project period to process, assemble, transport, or store materials necessary for the construction, maintenance, and repair of urban railroads;
2. Approach roads, parking lots, camping places, earth and stone collection stations and private earth and sand used for the construction, maintenance and repair of urban railroads, and facilities necessary for the establishment and operation thereof;
3. Facilities for the maintenance, inspection, or repair of equipment and equipment used during the relevant project period for the construction, maintenance, and repair of urban railroads;
4. Other facilities necessary for the construction, maintenance, repair and operation of urban railroads, such as facilities and information facilities related to urban railroad, prescribed by the Minister of Land, Infrastructure and Transport.
Value-added tax for ○-581, 2010.10
Where a construction business operator who runs the construction business directly supplies the construction services of historical facilities corresponding to urban railroad facilities under subparagraph 3 of Article 3 of the Urban Railroad Act to the urban railroad corporation subject to the application of the Urban Railroad Act (limited to the case where the urban railroad may be constructed under the Municipal Ordinance of the relevant local government), the value-added tax rate shall apply pursuant to Article 105 (1)
○ Value-Added Tax and Value-Added Tax-92, 2012.27
Where a constructor directly supplies the construction of lighting facilities falling under urban railroad facilities referred to in subparagraph 3 of Article 3 of the Urban Railroad Act and mandatory installation by urban railroad construction rules to an urban railroad corporation subject to the application of the Urban Railroad Act, the zero-rate tax rate shall apply, but the zero-value tax rate shall not apply where such construction services do not fall under the construction, extension, or improvement of urban railroads.
○ Pre-2015- Statutory Interpretation Division-0455, 2016.20
Where an urban railroad corporation subject to the Urban Railroad Act (limited to cases where an urban railroad can be constructed under municipal ordinances of local governments) is directly supplied with installation works for the sleep of stairs leading to the urban railroad station, and the relevant construction works fall under the construction business under the Korean Standard Industrial Classification while improving the performance and functions of existing urban railroad facilities under the Urban Railroad Act, it shall constitute urban railway construction services to which the value-added tax rate under Article 105 (1) 3 (b) of
○ In writing, Internet Visit Counseling Team 3 Team-130, 2005.22
Where an entrepreneur supplies directly to the Seoul Metropolitan City Urban Railroad Corporation subject to the Urban Railroad Act with installation works, such as connected water pipes, entrance and exit doors for getting on and off, emergency lighting, etc. in tunnels as stipulated in the Urban Railroad Construction Regulations, the value-added tax rate under Article 105 (1) 3 of the Restriction of Special Taxation Act shall apply to the construction services, and in this case, whether the construction services fall under the category of the construction services shall be the Korean Standard Industrial Classification as of the beginning date of the taxable period publicly notified by the Commissioner of the National Statistical Office.