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(영문) 수원지방법원 2017.06.27 2016구합69858

부가가치세부과처분취소

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1. Attached Form 1. As to each date indicated in the “Disposition Date” column in the annexed Table 1 attached hereto, the Defendant against the Plaintiff.

Reasons

1. Details of the disposition;

A. On May 27, 2009, the Korea National Housing Corporation (the Korea National Housing Corporation was integrated into the Korea Land Corporation and the Korea Land and Housing Corporation, and the Korea Land and Housing Corporation did not divide into before and after consolidation, and the Korea Land and Housing Corporation (the "Korea Land and Housing Corporation") entered into a construction contract with each of the above companies for the construction of an apartment building construction project district for the 2nd residential environment improvement project district in Gwangju-dong, Gwangju (hereinafter "the instant construction project"; and the apartment constructed by the said construction project "the instant apartment" "the instant apartment building") and the Southern Construction Co., Ltd. (hereinafter "Seoul Jin Construction") as the contractor. The construction mutual aid association guaranteed the construction contract for the said construction project.

B. The instant construction project is a construction project for constructing 8 apartments and their ancillary facilities, and the number of houses is 794 households in total, and among them, housing of national housing scale as stipulated in Article 2 subparag. 3 of the former Housing Act (amended by Act No. 10505, Mar. 30, 201) is 736 households (hereinafter “the instant national housing”) and 58 households in excess of its size.

C. On April 2010, in the process of the instant construction project, the contract for construction works described in paragraph (1) was rescinded due to the reduction of rehabilitation procedures.

Accordingly, with the approval of the Korea Land and Housing Corporation, the construction mutual aid association entered into a guarantee construction consignment agreement with the Plaintiff on July 7, 2010, which provides that the Plaintiff shall be designated as the guarantee construction contractor of the instant construction, and the Plaintiff shall carry out the remaining construction work.

On July 22, 2010, the Korea Land and Housing Corporation entered into a contract for construction works with the Plaintiff (hereinafter “instant contract”). The content of the contract is the same as the contract for Southern Construction and Southern Construction, and the final contract amount was determined as KRW 7,514,609,000 on January 27, 2012 through a seven-time modified contract.

E. The plaintiff is the national housing of this case.