[부가가치세부과처분취소][집32(3)특,415;공1984.9.1.(735)1364]
(c) Whether the Federation of Farmland Improvement Associations is exempted from value-added taxes, when it has performed the business of arranging replotting surveys, designs, and government-funded materials, in return for fees from local governments and member cooperatives;
If the Federation of Farmland Improvement Associations, a special public corporation, which has completed the registration of incorporation with the permission of the Minister of Agriculture and Fisheries, contributes to the promotion of agricultural productivity of each farmland improvement association by region as a member and with the investigation, research, etc. for common interest as a target business, both of its formulation and execution of its budget are conducted under the approval of the Government, procurement of financial resources by government subsidies, etc. based on such financial resources, performance of the above-mentioned business on the basis of actual expenses determined by the State, and performance of duties on behalf of the member cooperatives on behalf of the member cooperatives on behalf of the member cooperatives by being designated as an end-user institution of important materials from the Government, the above Federation shall be exempted from value-added tax because the Federation of Farmland Improvement Cooperatives, the purpose of which is the public interest of farmland improvement, provides services such as land substitution investigation, design, and the arrangement of government-
Article 12(1)16 of the Value-Added Tax Act, Article 37 of the former Enforcement Decree of the Value-Added Tax Act (Enforcement Decree before December 31, 1981)
Attorney Park Young-soo et al., Counsel for the plaintiff-appellant
The director of the tax office
Seoul High Court Decision 83Gu247 delivered on December 30, 1983
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
We examine the grounds of appeal.
According to Article 37 of the Enforcement Decree of the Value-Added Tax Act before December 31, 1981, goods or services prescribed by the Presidential Decree under Article 12 (1) 16 of the Act are goods or services temporarily supplied by organizations registered with the competent authority for their proper business purposes or supplied with actual expenses or free of charge, and value-added tax is exempted for the supply of such goods and services under Article 12 (1) of the Value-Added Tax Act. According to the legal reasoning of the court below, the corporation is exempted from the value-added tax on behalf of its members under the above Article 17-4 of the Enforcement Decree of the said Act, since it performs the business of supplying new farmland improvement projects by the Government for the purpose of improving the common interest of its members, such as the promotion of the common interest of the farmland improvement cooperatives, and the implementation of the business of supplying new farmland improvement projects by the Government or its member cooperatives for the purpose of improving their actual expenses, such as land substitution, education and training, etc., conducted by the Government or its member cooperatives for the same purpose.
In the debate, Article 38 (1) 17 of the Enforcement Decree of the Value-Added Tax Act was amended on December 31, 1982, which was the tax disposition in this case, and Article 38 (2) 2 of the Enforcement Decree of the same Act was amended on December 31, 1982, which was the tax disposition in this case, and the Federation of Farmland Improvement Associations exempted the value-added tax on the goods and services supplied by the plaintiff corporation, and the value-added tax is exempted on the goods and services supplied by the plaintiff corporation, although there was no basis law prior to that, the court below's decision that Article 37 of the Enforcement Decree of the Value-Added Tax Act is unlawful, or that the goods and services supplied by the plaintiff corporation after the amendment in Article 38 (2) 2 of the Enforcement Decree of the same Act as in the previous opinion, even if the value-added tax is naturally exempted, the supply of the goods and services supplied by the plaintiff corporation should be exempted in accordance with the provisions of the above Act.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Il-young (Presiding Justice)