부가가치세가산세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is well known as Crown located in Jinju City B.
On April 10, 2009, the Plaintiff obtained permission for the new construction of a building (hereinafter “instant building”) which is a religious facility from the Jinju market on the ground of 4,995 square meters in Jinju-si, D, and a 1st floor on the ground, an infant’s nurtureive facility, and a 2 through 4th floor on the ground.
B. The Plaintiff newly constructed the instant building on D’s land from October 1, 2010 to June 30, 201. On December 28, 2010, the Plaintiff registered real estate rental business by making the said D’ land the location of the place of business, and was refunded the sum of value-added tax KRW 166,363,630 (hereinafter “the instant refund amount”) during the taxable period from the second to the second period from 2011 with respect to the construction of the instant building from the Defendant during the taxable period from the second to 2011.
Division - Table of total sales on January 2, 2011 201 - - Purchase and purchase - KRW 545,45,45,00 in KRW 272,727,63,636,00 in KRW 1,545,00 in KRW 54,545,00 in KRW 84,545,00 in KRW 27,273,00 in total 66,363,00 in total 66,363,00 in total.
C. (1) The Busan regional tax office conducted an investigation into the source of new construction of the instant building against the Plaintiff, and determined that the Plaintiff’s mother E was a religious establishment exempt from value-added tax, and that the Plaintiff’s mother E was not subject to gift tax as a contribution to a public interest organization that contributed property to the Plaintiff’s public interest organization. However, the Plaintiff filed a tax judgment, and the Tax Tribunal decided to the effect that the Plaintiff should re-examine the actual use of the instant building and impose taxes. (2) Accordingly, the Busan regional tax office conducted an investigation into the source of new construction of the instant building from December 22, 2015 to January 13, 2016.
3. On December 28, 2015, the Plaintiff had filed a revised return on the closure of real estate rental business and filed a revised return on the value-added tax with the Jinju Tax Office during the tax investigation period. The following day shall be the entire refund amount.