부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On December 9, 2006, the Plaintiff transferred the real estate listed in the separate sheet No. 1, the real estate listed in the separate sheet No. 2 on September 4, 2007, and the real estate listed in the separate sheet No. 3 on June 17, 2009 to a third party, and reported and paid the capital gains tax accordingly.
B. On December 20, 2012, the Defendant confirmed the fact that the Plaintiff acquired and transferred several land and buildings as shown in attached Form 4, and concluded that the Plaintiff constitutes a person who sells real estate, or acquired real estate at least once during one taxable period, and sells real estate at least twice during one taxable period for business purposes (hereinafter “real estate sales businessman”) under Article 1(2) of the former Enforcement Rule of the Value-Added Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 342, Mar. 23, 2013; hereinafter “former Enforcement Rule of the Value-Added Tax Act”). As such, the Defendant completed the business registration ex officio (hereinafter “business commencement date”) against the Plaintiff.
C. After that, the Defendant: (a) deemed real estate listed in [Attachment 1 through 3 as the supply of goods by real estate sales business; and (b) calculated the transfer value of real estate subject to value-added tax from the total transfer value as the tax base of value-added tax; and (c) imposed value-added tax on the Plaintiff on March 4, 2013, KRW 21,245,380, value-added tax for the second period of 2006, value-added tax for the second period of 2007, value-added tax for the second period of 2007, KRW 31,747,570, and value
On June 11, 2013, the Defendant found any error in the calculation method of the tax base on 2009, reduced or corrected the value-added tax on 3,751,00 won (=31,742,770 won - 27,91,770 won - 27,91,770 won) to 3,751,00 won (i.e., value-added tax on 2006, October 31, 2013 (i.e., value-added tax on 2006 KRW 22,62,330 (=21,245,380 KRW 1,376,950) and the value-added tax on 2nd year of 207 to 30,310,580 won (=31,747,570 won - 1,436,90 won).
The value-added tax for the second period of March 4, 2013 and the first period of March 2009.