[부가가치세부과처분취소][공1987.4.1.(797),464]
It was planned to be used for the original taxable business, but the proposed plan was modified before the completion of the building, and the private supply of goods was made for the tax-free business.
If it was scheduled to be used for a taxable business for value-added tax prior to the acquisition of a new building, and the scheduled plan is determined to be used for an insurance business which is a tax-free business by changing the scheduled plan before the acquisition of the new building, it is not used for a taxable business but used for a tax-free business.
Article 6 (2) of the Value-Added Tax Act, Article 15 (1) of the Enforcement Decree thereof
Type Insurance Co., Ltd
The director of the tax office.
Seoul High Court Decision 85Gu330 decided April 15, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
According to the reasoning of the judgment below, the court below found that the plaintiff company did not use the above part of the tax-exempt new building for the purpose of the supply of goods for the purpose of the above 2,943 tax-free business, since it was a corporation which operates the above tax-free insurance business which is the value-added tax-free business and the real estate rental business, etc. which is the above tax-free business, and completed new construction on the ground of Gangnam-gu Seoul ( Address omitted) 2,943, Dec. 6, 1983, since the 1982 preliminary return of the value-added tax for the second term portion of the new building, which was scheduled to be used as the office of the insurance business for the above 2,943.4, the remaining 2,443.4 of the Enforcement Decree of the Value-Added Tax Act was no more than 50,000 won and it was decided that the size of the tax-free new building for the purpose of the above tax-free business is no more than 31,001.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Byung-su (Presiding Justice)