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공동주택관리업자의 인건비가 부가가치세 과세표준에 포함되는지 여부

조세심판원 질의회신 | 2001-01-15 | 부가46015-123 | 부가

Document Number

Additional 46015-123 (Law No. 16, 2001)

Items of Taxation

Addition

Journal

Where a management business operator hires human resources to perform apartment management duties and provides multi-family housing management services under his/her own responsibility, the value-added tax is imposed, and in such cases, the personnel expenses paid for the relevant human resources are included in the

Congress RESALS

If the business operator operating apartment management business concludes an entrustment contract with the council of occupants' representatives on apartment management, and the relevant management business operator employs human resources to perform the apartment management business (in case of any question, the management office personnel, security guards, etc.) and provides multi-family housing management services under his/her own responsibility, the value-added tax is levied on the business operator. In such cases, the personnel expenses paid to the relevant human resources