조세심판원 질의회신 | 2017-03-30 | 서면-2016-부가-4405 | 부가
Document-2016-Supplementary -405 (2017.030)
Where a business operator who newly constructs and sells apartment and commercial buildings transfers a business right related to the relevant business and receives the price therefor, the value-added tax shall be exempted on the apartment part of national housing scale, and the value-added tax shall be imposed on the apartment and commercial building part
Article 29 of the Value-Added Tax Act
1. Factual basis
○ Our company has a comprehensive construction business and housing construction business license as a corporation which is established to build apartment and commercial buildings (hereinafter referred to as "Cheongra business") and sell them in the Incheon Cheongra zone.
- The owner of land related to the Cheongra Project receives about 50% of the sale area as a substitute and apartment and commercial buildings, and us shall add the project cost and construction expenses to our expense and sell the remaining quantity to the general public and take profits and losses from sale in lots.
- Cheongra Project has not yet commenced and is preparing for the project, the original project plan is 70% of the apartment sale, 30% of the commercial buildings, and all of the apartments are national housing scale, with the aim of selling the project rights to third parties in the present state.
- us have invested expenses to obtain consent from owners of land, which are a large number of owners of land, for the Cheongra Project, for securing of PF funds for the Cheongra Project.
2. Contents of questioning;
○ Value-Added Tax Base for Transfer of Business Right
- Whether the total amount of the business right is the transfer amount or the amount corresponding to the sales part of the whole business right, excluding apartment sales parts;
3. Related Acts and subordinate statutes.
○ Article 4 of the Value-Added Tax Act
Value-added tax shall be levied on the following transactions:
1. Supply of goods or services by an entrepreneur;
2. Import of goods.
○ Tax Base under Article 29 of the Value-Added Tax Act
(1) The tax base of value-added taxes on the supply of goods or services shall be the aggregate of supply values of goods or services supplied in the relevant taxable period
(2) The tax base of value-added taxes on import of goods shall be the aggregate of the taxable prices of customs duties, individual consumption taxes, liquor taxes, education taxes, special taxes for rural development and traffic, energy and environment taxes on such goods.
(3) The value of supply under paragraph (1) means any of the following subparagraphs. In such cases, it shall include payments, charges, fees, and all other things having monetary value, regardless of the pretext thereof, from a person who receives goods or services, but shall not include value-added taxes:
1. Where payments are given in money: The payments: Provided, That where payments are given in any foreign currency or other foreign exchange, the values converted as prescribed by Presidential Decree;
2. Where payments other than money are given: The current market price of goods or services supplied by the supplier himself/herself;
○ Written Internet Visit Counseling 3 Team-167, 205.22
Value-added tax is exempted because it constitutes a transfer of the rights related to the value-added tax-free business if a national housing under construction is transferred along with a national housing construction permit.
○ Written Internet Visit Counseling Team-70, 14 January 2005
If a housing construction and sales business operator of the national housing scale transfers a business license related to the relevant tax-free business, and receives the price, the value-added tax is exempted because it constitutes a transfer of rights related to the
○ Written Internet Visit Counseling Team-2000, 2004.30
Where an entrepreneur transfers the right to acquire the relevant goods after paying the down payment and the intermediate payment, etc., the value-added tax is exempted under Article 12 (1) 12 and (3) of the Value-Added Tax Act on the land-related portions of the transaction price of the relevant sale right; however, for the relevant building, the value-added tax is levied under Article 6 (1) of the Value-Added Tax Act and Article 3 of the Enforcement Decree thereof
○ Written Internet Visit Counseling Team-2854, October 19, 2007
Transfer of the right of sale is taxable, but the right to acquire land is exempted, and the tax base is that the value of the transfer of the right of sale becomes the value of the building.