(심리불속행) 유수면매립용역을 제공하고 매립토지 일부의 소유권을 취득한 것은 경제적·실질적 대가관계가 있어 과세대상 용역의 공급임.[국승]
Busan High Court-2016-Nu-20265 ( October 24, 2016)
(C) If the ownership of a part of the reclaimed land is acquired by providing floating land reclamation services, it is the supply of taxable services in an economic and substantial quid pro quo relationship.
(C) If public waters reclamation services are provided, the market price of the services shall be calculated as the total project cost required for reclamation works, and in the case of prices other than money, it is difficult to calculate the total project cost in lump sum according to the method of assessment, and thus the market price is higher than the market price, it is contrary to the purport of the provision.
Article 13 (1) 2 of the Value-Added Tax Act
2016du45059 Disposition rejecting the rectification of value-added tax
AAAA et al.1
BB Head of the tax office 1
The second instance decision
Busan High Court Decision 2016Nu20265 Decided June 24, 2016
September 28, 2016
1. All appeals are dismissed.
2. The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent