○○○

Law Firm ○○, Attorneys ○○-○, et al.

Head of the Office of Government

Litigation performers 000

2. The costs of lawsuit are assessed against the defendant.

A. On February 2, 2013, the Plaintiff entered into a contract with B and C for construction of an officetel located in Seoul ○○○-gu as follows (hereinafter “instant public contract”).

○ Construction Period: February 2, 2013 to April 4, 2014

○ Contract Amount: 6,050,000,000 won (including surtax)

○ Payment of the price: Within 30 days after completion of completion inspection.

○ Other matters: 12 December 2013.

B. B and C have completed the registration of initial ownership on December 30, 2013, after obtaining approval for use on December 27, 2013, to a building for business connected by the instant construction (hereinafter referred to as “instant building”).

C. On December 26, 2013, the Plaintiff issued a written statement of calculation of sales tax amount of KRW 2,093,091,000 in relation to the instant construction project (hereinafter “instant tax invoice”) and filed a final return of value-added tax for two years in addition to the tax base of sales.

D. After the date of supply for the construction of this case, the Defendant approved the use of the building of this case.

Based on the premise that the instant tax invoice was in the first half of 2014, it was determined that it constitutes a tax invoice issued in advance without giving or receiving any consideration while the provision of the service was not completed. Accordingly, the Defendant issued a revised and notified the Plaintiff on December 1, 2014 of value-added tax 167, 447, and 00 to the Plaintiff by deducting the Plaintiff’s supply value of the instant tax invoice from the amount of the second half of 2013 sales tax. The Defendant issued a revised and notified the Plaintiff on December 1, 2014 of value-added tax 186, 523, 960 (including additional tax) on January 16, 2015 through the second revision procedure (hereinafter “value-added tax 16, 300, 160, 360, 165, 160, 205).

E. On February 6, 2015, the Plaintiff dissatisfied with the instant disposition, filed a request for examination with the National Tax Examination Committee on the National Tax Service on February 6, 2015, but received a decision of dismissal on April 27, 2015, and filed the instant lawsuit on July 27, 2015.

[Grounds for Recognition] Uncontentious Facts, Gap evidence 1-1, 2, 2-7 evidence, 8-1, 2-2, Eul evidence 1-4, 16 evidence, and the purport of the whole pleadings

2. Determination:

A. The plaintiff's assertion

Since the time of supply for the service related to the building of this case is the date of approval for use, the disposition of this case imposed as of the date of completion of the construction of this case shall be revoked as unlawful.

(b) Related statutes;

It is as shown in the attached Table related Acts and subordinate statutes.

C. Determination

According to Article 16 (1) of the Value-Added Tax Act, when the provision of services is completed or when goods, such as facilities and rights, are used, the time of supply of services becomes the time when the provision of services is completed, and "the time when the provision of services is completed" means the time when the person provided with services becomes able to use the output of services in a situation where the provision of services can be verified sufficiently by taking into account the scope of provision of services and terms and conditions of the services under a contract between the transaction business operators (see, e.g., Supreme Court Decisions 2008Du5117, Aug. 21, 2008; 2013Du2291, Jun. 11, 2015).

As to this case, under the following circumstances, Gap's health class, Eul's evidence Nos. 1, 2, 7, and 8, Eul's evidence Nos. 9 through 16 (including various numbers for each building), and Eul's overall purport of pleading, i.e., payment within 30 days after the completion of the construction completion inspection of the building of this case according to the construction contract of this case, the plaintiff issued a tax accounting report of this case and delivered it to the contractor on December 26, 2013. ② Approval for use was made on December 27, 2013. According to Article 22 of the Building Act, if it is intended to use the building of this case after completion of construction work for the building for which the building owner obtained a building permit or filed a report, it is reasonable to deem that the building of this case was used at 20 days after completion of the construction work of this case, and it is reasonable to deem that the building of this case was used at 30 days after completion of the construction permit of this case, 1.

Ultimately, the time of supply for the instant construction work, equivalent to KRW 2,093,091,00,000, of the output tax amount of the instant tax invoice, ought to be deemed as December 27, 2013. As such, this constitutes the period of imposition of value-added tax for February 2013, and the Defendant’s disposition based on the premise that the time of supply for the instant construction work falls under the period of one year 2014 is unlawful.

3. Conclusion

If so, the plaintiff's claim is reasonable and acceptable.

Judges Kim Jong-chul

Judges Jeon Young-ju

Value-Added Tax Act

Article 11 (Supply of Services)

(1) The supply of services shall be any of the following subparagraphs based on all contractual and legal grounds:

1. Offering labor;

2. Allowing anyone to use facilities, rights, or other goods.

(2) Matters necessary for the scope of supply of services under paragraph (1) shall be prescribed by Presidential Decree.

Article 16 (Time of Supply for Services)

(1) The time of supply for services shall be the time provided in any of the following subparagraphs:

1. When the offer of the service is completed;

2. The time when facilities, rights, or other goods are used.

(2) Notwithstanding paragraph (1), the time of supply for services supplied in installments or on conditions shall be determined by Ordinance of the Ministry of Land, Infrastructure and Transport.

Article 32 (Tax Invoice, etc.)

(1) Where an entrepreneur supplies goods or services (excluding the supply of goods or services exempt from value-added tax), he/she shall issue an invoice stating the following matters (hereinafter referred to as "tax invoice") to the person who receives the supply:

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives the supply: Provided, That this shall not apply to any person who is not an entrepreneur or has registered;

For identification numbers or resident registration numbers of persons who receive such numbers

3. Value of supply and value-added tax;

4. Date of preparation;

5. Other matters prescribed by Presidential Decree.

(2) Where a corporate entrepreneur or an individual entrepreneur prescribed by Presidential Decree intends to issue a tax invoice under paragraph (1), he/she shall do so by electronic means prescribed by Presidential Decree (hereinafter referred to as “electronic tax invoice”).

(3) Where an electronic tax invoice is issued pursuant to paragraph (2), a list of the issuance of the electronic tax invoice prescribed by Presidential Decree shall be transmitted to the Commissioner of the National Tax Service by the deadline prescribed by Presidential Decree

(4) Notwithstanding paragraph (2), in cases prescribed by Presidential Decree, such as where an operator of the electric utility business defined in subparagraph 2 of Article 2 of the Electric Utility Act supplies electricity for industrial use, the relevant operator may issue an invoice stating that he/she is an electronic tax invoice and transmit the file of an electronic tax invoice to the Commissioner of the National Tax Service, as prescribed by Presidential Decree. In such cases, it shall be deemed that he/she issues an electronic tax invoice under paragraph (2) and transmits the details of issuance under paragraph (3).

(6) Notwithstanding paragraph (1), a tax invoice or electronic tax invoice may be issued or issued, as prescribed by Presidential Decree, even if the person who supplies or is not a person who supplies the relevant goods or services, or is not a person supplied with such goods or services.

(7) Where any error occurs in the entries of a tax invoice or electronic tax invoice, or any ground prescribed by Presidential Decree arises in connection with the entries thereof after issuing a tax invoice or electronic tax invoice, a revised tax invoice (hereinafter referred to as " amended tax invoice") or an electronic tax invoice (hereinafter referred to as " corrected electronic tax invoice") may be issued, as prescribed by Presidential Decree.

(8) Matters necessary for the preparation and issuance of tax invoices, electronic tax invoices, amended tax invoices, and amended electronic tax invoices shall be prescribed by Presidential Decree.

Article 34 (Timing for Issuing Tax Invoice)

(1) Any entrepreneur shall issue a tax invoice to any person supplied with goods or services at the time of supply for goods or services under Articles 15 and 16.

(2) Notwithstanding paragraph (1), an entrepreneur may issue a tax invoice at the time of supply for goods or services under Article 15 or 16, but before the time of supply for such goods or services under Article 17.

(3) Notwithstanding paragraph (1), a tax invoice may be issued by the tenth day of the month following the month in which the date of supply of goods or services falls under any of the following cases (if the day is a legal holiday or Saturday, referring to the immediately following business day) :

1. The aggregate of supply values for the calendar month (one calendar month) by transaction party shall be the date on which the last day of the relevant month is prepared;

in the case of issuing an account statement

2. The period calculated by adding up the value of supply for a period fixed voluntarily by an entrepreneur within one calendar month for each customer;

Where a tax invoice is issued as of the date of completion;

3. The date on which the actual transaction is verified by related documentary evidence, etc., and the relevant transaction date is prepared.

in the case of issuing a tax invoice;

Enforcement Decree of the Value-Added Tax Act

Article 25 (Scope of Supply of Services)

Any of the following subparagraphs shall be deemed the supply of services under Article 11 of the Act:

1. Where a constructor bears the whole or part of construction materials;

2. Processing goods delivered by the other party without bearing any major material at all;

c. Does

3. Providing information on industrial, commercial or scientific knowledge, experience or skill;

/Building Act (amended by Act No. 14016, Feb. 3, 2016)

Article 22 (Approval for Use of Building)

(1) Where a project owner intends to use a building after completing construction works for the building for which he/she has obtained permission or has filed a report pursuant to Article 11, 14, or 20 (1) (including where at least two buildings are constructed on one site, such construction works shall be completed if they are completed for each building), he/she shall file an application for approval for use with the competent permitting authority, along with a report on the completion of construction supervision prepared by the project supervisor pursuant to Article 25 (5) (limited to cases where a project supervisor has been designated pursuant to paragraph (1) of the same Article) and a book of construction fixed by Ordinance

(2) Upon receipt of an application for approval for use under paragraph (1), a permitting authority shall conduct an inspection on the following matters within a period prescribed by Ordinance of the Ministry of Land, Infrastructure and Transport, and issue a written approval for use to a building which has passed the inspection: Provided, That he/she may issue a written approval for use without conducting an inspection for approval for use:

1. Whether the building for which approval for use has been applied is constructed in accordance with the design documents approved or reported under this Act;

existence or not of the terms

2. Whether the documents and books of the completion report of supervision, the completion of construction, etc. are prepared properly;

(3) No project owner may use or allow anyone to use a building unless he/she has obtained approval for use pursuant to paragraph (2): Provided, That this shall not apply to any of the following cases:

1. Where the competent permitting authority has not issued a written approval for use within the period under paragraph (2);

2. Building-to-land ratio, floor area ratio, facilities, evacuation, fire prevention, etc. of the portion completed before the approval for use is issued.

Where the standards prescribed by Ordinance of the Ministry of Land, Infrastructure and Transport are met,

approval of use temporarily, as the case may be. The end