업무용 오피스텔을 주거용으로 임대한 경우 면세전용으로 인하여 환급받은 부가가가치세를 납부하여야 함[국승]
Seoul High Court-2016-Nu-78600 ( March 31, 2017)
Where an officetel for business use is leased for a residential purpose, the value-added tax refunded due to the exclusive use of tax exemption shall be paid.
The supply of goods is legal fiction in the case that an officetel for which the input tax amount is deducted is used directly for the business of supplying rental services to the permanent residential building.
Article 6 of the former Value-Added Tax Act
Supreme Court Decision 2017Du50386 Decided revocation of Disposition imposing Value-Added Tax
Plaintiff (Appellant)
AA
Defendant (Appellee)
00. Head of tax office
Seoul High Court 2016Nu78600
on 21, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices