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부동산임대업자가 조기 환급 신청을 할 수 있는지 여부

조세심판원 질의회신 | 1995-06-14 | 부가46015-1084 | 부가

Document Number

Additional 46015-1084 (Law No. 15, 1995)

Items of Taxation

Addition

Journal

Where a real estate rental business operator acquires a building for lease, he/she may apply for early refund.

Congress RESALS

E In the case of an interpellation, reference is to the interpellation question and reply question (Additional 1265.1-970, 1984.22): Appendix 1265.1-970, 1984.05.22)

Related statutes

Article 24 of the Value-Added Tax Act

Main text

1. A summary of the contents of inquiry;

In relation to the termination of the real estate lease business as of 195.04.29, one representative after the termination of the contract to operate the real estate lease business after two or more joint business operators newly construct a building for lease in proportion to the capital ratio of each joint business operators and register the building for lease in installments according to the ratio of investment by each joint business operators, is subject to the imposition of value-added tax on the ground that the ownership of the new start-up business is returned in kind if the new start-up business, and if the new start-up business, the value-added tax is levied on the goods as it constitutes the supply of the goods. In this case, the tax invoice shall be issued at the market price equivalent to the corresponding tax base at the time of registration by divided ownership of the relevant business operator and the corresponding tax invoice shall be issued under Article 16 of the Value-Added Tax Act with regard to the portion corresponding to the supply of the goods by the return of the investment in kind. However, the question of whether the input tax amount of the business operator who received the tax invoice constitutes the object of early refund under Article 24 (2) 2 of the Value-Added Tax Act and Article 73 of the title.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ 【Refund】 Article 24(2)2 of the Value-Added Tax Act

○ Article 73 of the Enforcement Decree of the Value-Added Tax Act