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(영문) 수원지방법원 2016.10.06 2016구합1357

가산세처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. (1) The Plaintiff was a corporation established on October 8, 2009 for the purpose of running real estate development business, etc., and entered into a contract for construction work (hereinafter “instant contract”) with B Co., Ltd. (hereinafter “B”) on January 18, 201, when performing construction work of an officetel of the fourth and tenth stories above ground (hereinafter “instant officetel”) on the ground of Suwon-si, Suwon-si (hereinafter “instant construction work”).

Separate purchase price (unit : 030,90,90,000 280,2010,201,301,30740,407,30740,407,20740,407,30740,407,207,201,207,3040,307,407,207,201,307,305,406,307,405,207,207,2040,307,406,306,407,406,40,760,760,000,176,0001,760,305,170,501,005,804,205,304,205,205,307,405,204,205,

Since then, C purchased 109 and 110 of the instant officetels on May 2, 2013, and D, on the same day, 301, 302, 303, 304, 305, and 306 of the said officetels (hereinafter referred to as “instant commercial buildings”) respectively, and completed the registration of ownership transfer on June 7, 2013, and specific sales proceeds are as follows.

B. (1) The progress of the relevant lawsuit (hereinafter “D”) is as follows: (a) the value-added tax amount on the tax invoice of KRW 1,612,210,000 issued in the Plaintiff’s name while filing the first value-added tax return on May 31, 2013; and (b) C is the same.