부가가치세등부과처분취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a personal entrepreneur who runs a real estate rental business, and owns a lot of 1,472.7 square meters in Seoul Jung-gu B (hereinafter “instant land”).
B. On September 1, 2012, the Plaintiff leased the instant land to ASEAN (1980s) for two years from September 1, 2012 to August 31, 2014, and agreed on monthly rent as follows.
- monthly rents of 13,000,000
- However, there is no revenue from the lease of the building until the completion of the construction of the building under construction on the instant land, so the lessee (C) may not pay the rent.
The rent of a new building after completion shall be paid at 6.5 million won per month for six months until the lease of the new building is activated, and shall be reinstated at 13 million won per month after the revitalization.
- The lessor shall bear the property tax imposed on the lessor when there is no income from the lessor until the completion of construction.
C. After that, on December 30, 2013, the Plaintiff changed the rent of the instant land at KRW 15 million between C and C.
The head of the Dong-gu Tax Office determined that the instant land was leased at no charge or at a low price to C during the period of the value-added tax from the second to the second period of the year 2012 to the second period of the Value-Added Tax Act, and determined as subject to the avoidance of wrongful calculation; pursuant to Article 29(4) of the Value-Added Tax Act; Article 62 of the Enforcement Decree of the same Act; Article 41 of the Income Tax Act; Article 98(4) of the Enforcement Decree of the same Act; Article 89(4)1 of the Enforcement Decree of the Corporate Tax Act; and Article 89(4)1 of the Enforcement Decree of the Corporate Tax Act, the appropriate rent for the instant land as indicated below and the amount of the unfair calculation shall be calculated; and on July 2, 2014, the Plaintiff notified the Plaintiff of the second period of the value-added tax for the second period of the year 2012; and the value-added tax for the first period of the year 2013.
(hereinafter “Imposition of Value-Added Tax”). The reasonable rent for the taxable period shall be publicly announced individually.