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, 청구법인이 쟁점연립주택을 신축하면서 지출한 이 건 비용들이 쟁점연립주택의 취득가액에 포함되는지 여부

조세심판원 조세심판 | 2020-06-01 | 조심2019지2113 | 지방

【Request Number】

early trial 2019No2113 (2020.06.02)

[세 목]

acquisition

[Types of Decision]

Dismissal

[Summary of Decision]

The cost of sale loss of national housing bonds, feasibility review service cost, consulting service fee, PM fee, the cost of installation of a kimchi cooling house, temporary water supply construction cost, and completion cleaning cost are all expenses paid or to be paid to the other party to the transaction in order to acquire the building in this case, which are included in the tax base, such as acquisition tax.

[Related Acts]

Article 10 (5) of the Local Tax Act

[주 문]

The appeal is dismissed.

[이 유]

1. Summary of disposition;

A. On June 18, 2015, the applicant filed a report on and paid an OO, including acquisition tax, calculated by acquiring OO land 20,991.3 square meters on the same day with the acquisition price as OOO, to the agency responsible for disposition. On April 3, 2017, the applicant newly constructed an apartment house (32,817.26 square meters in total floor area, 17 Dong-dong 236 households in urban-type residential housing, complex-type housing, hereinafter referred to as “sub-type housing”) on the ground above the land, and filed a report on and paid the OO, including acquisition tax, calculated by applying the new value OO as the tax base, to the agency responsible for disposition on April 13, 2017.

B. When a requesting corporation reports and pays acquisition tax, etc. on the land and buildings at first, the disposition agency deemed that it omitted OOO, such as expenses for sale of national housing bonds, business feasibility review service expenses, consulting service fees, PM fees, expenses for installation of interior table, expenses for installation of TBI coolant and Kimchi coolant, temporary water supply construction expenses, completion cleaning expenses, etc., which were omitted from the tax base, and imposed and notified OOO, the total amount of OOOO of the acquisition tax, special rural development tax, and local education tax, calculated by adding OOO omitted to the requesting corporation as the tax base on November 1, 2018.

C. On December 17, 2018, the applicant filed an objection with the OO on December 17, 2018, and the OO rendered a decision to exclude OO from the tax base the construction cost for the installation of the TBI coolant and TBI coolant installation cost.

D. The applicant filed an appeal on May 24, 2019.

2. Opinion of the requesting corporation and the disposition agency;

A. The claimant corporation's assertion

(1) The applicant corporation imposed acquisition tax, etc. on the following grounds: (a) even though the acquisition tax, etc. was voluntarily reported and paid after acquiring a housing unit subject to issue, deeming the expenses for certain items of expenditure, such as PM commission, was omitted from the tax base.

(A) The OOO sales loss of national housing bonds falls not in the cost of acquiring land, but in the cost of registration, so it is reasonable to exclude it from the acquisition price of land.

(B) The OOO on business feasibility review service cost is merely indicated as a business feasibility review service, and in fact, it is a service cost to determine the sale price by performing a survey on the current status of sales in the vicinity of the project site and an analysis of the sale price. Since there are many internal difficulties in setting the sale price of approximately OOO in order to obtain reference materials to determine the sale price, it is reasonable to exclude a person who has been well aware of the surrounding areas from the sale price of the building by deeming it as sales cost.

(C) The OOO is the price for the provision of services between the applicant corporation and OO in order to conclude an agreement on the use of brand (OO). It is not for reviewing the feasibility of the OO-based housing, but for reviewing the business feasibility of the O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O

(D) PM commission OO is a fee for the provision of the right to use the brand “OO” on the issue-based unit, not for the enhancement of the value of new building but for the promotion of sale, etc., it is reasonable to exclude it from the acquisition price of the building. In engaging in the housing construction and sales business, brand has a significant impact on the sale rate and the sale price, and this is the reason why many companies pay a large amount of brand fees and use other brands.

(E) As the OOO for the installation of theme dynasium is capable of simply 220,000 options among 236 households, it is reasonable to exclude the acquisition price of a building since it does not decrease the utility of the goods themselves after the removal.

(F) The OOOO in the installation cost of Kimchi-conditioning was selected as an option product with 40 households among the total 236 households, which can be simply discarded and moved, and the utility of the product itself is not reduced after the OO was removed, it is reasonable to exclude it from the acquisition price of the building.

(G) The OOO of the temporary supply cost is the cost of water supply building up to the temporary office that has been maintained in the new construction site during the construction period of the new building of the at issue-unit housing, and it is reasonable to exclude it from the acquisition price of the building of the at issue-unit housing like the private office building.

(h) As the non-OO of the completion cleaning cost is a general administration cost, it is reasonable to exclude it from the acquisition price of a building, as it is not subject to completion inspection.

(b) Opinions of disposition agencies;

(1) The instant disposition is lawful since the cost incurred prior to the acquisition of this case’s land and building, which the requesting corporation paid to build a new house on the issue of construction, falls under the cost indispensable for the construction of a new house on the following grounds.

(A) Article 18(1)6 of the Enforcement Decree of the Local Tax Act provides that the scope of acquisition price shall include sales loss arising from the purchase of Class 1 national housing bonds pursuant to Article 68 of the Housing Act and the sale of the relevant real estate before the acquisition of the relevant real estate. The OOOO for the sales loss of national housing bonds provides that the claim corporation purchases Class 1 national housing bonds in order to acquire the instant land from OOO for the purchase of the instant land, and the fact that sales loss due to the sale on the same day has occurred through a written confirmation of details of transactions. Thus, it constitutes indirect

(B) On March 25, 2015, before the applicant corporation newly constructs a housing unit built on the issue of construction, the main contents of the OO are to receive data necessary for the implementation of the project by conducting the initial feasibility analysis and the risk analysis through the overall feasibility review related to the construction of the housing unit built on the issue of construction. This constitutes the cost that is paid in return for the provision of services necessary for the determination of the risk of the project by analyzing the feasibility of the initial project in the process of newly constructing the housing unit built on the issue of construction. Thus, it constitutes the cost that is paid in return for the provision of services necessary for the acquisition of the services necessary for the acquisition of Article 18(1)4 of the Enforcement Decree of the Local Tax Act.

(C) On June 25, 2015, before a claimant corporation newly constructs a housing unit for the issue of construction, the OO entered into a consulting service contract with the OO on July 10, 2015, which is the time before the claimant corporation newly constructs a new housing unit for the purpose of removing the risk of its business and increasing brand value before the new construction of a new housing unit, which is not a service related to the direct public relations or advertising as the scope of a supplier under Article 3 of the service contract, with the " consulting and advice related to the attraction of the authority to create a new housing unit for the housing development project." The OOO is not merely related to the sale of a new housing unit for the purpose of determining whether to build a new housing unit for the issue of construction, and thus constitutes service charges and fees paid in return for the acquisition of the services required under Article 18 (1) 4 of the Enforcement Decree of the Local Tax Act.

(D) On June 25, 2015, before the claimant corporation newly constructs a housing unit for the issue of construction, the PM commissionO entered into an agreement with OO and PMO, a contractor, on June 25, 2015, and the down payment is paid on September 18, 2015; the intermediate payment is paid on September 8, 2015; the remainder is paid on March 8, 2016; the agreement is deemed to have been concluded immediately after the conclusion of the business feasibility review service contract; it is determined that the above agreement was concluded, which is the right to use a famous brand, to resolve the risks of the beginning business according to the results of the business feasibility review service; the risk of the business due to the low brand at the business feasibility review stage, and the advertising expenses for the promotion of sales, such as sales advertising, are divided into the expenses paid for the use of brands at the expense of sales, etc. In addition, in light of the fact that the said agreement was entered into with the market for the sale of new buildings and its business performance.

(E) OOO of the construction cost for installing theme bank is not a facility installed individually by a buyer from a separate company at the time of the sale of a non-permanent housing at issue in October 2015. It is confirmed that OO, OO, OO, andOOO on April 3, 2017, paid the construction cost for the construction of theme bank with a subcontractor on January 3, 2017, prior to the construction of the non-permanent housing (approval for the use of April 3, 2017), and it is confirmed by the head of the account of the applicant corporation, etc. In addition, the object is limited to the value of the first and fourth floors before the acquisition of the building, which was paid or has to be paid for the construction cost of the non-permanent housing and the non-public housing complex and the non-public housing complex or the non-public-public housing complex, and its competitiveness and competitiveness as the main body of the building at the time of its acquisition.

(F) Although the OOO was established at the option of some buyers, it is not individually established by the buyer of the at issue-built house from a separate company, the buyer was already planned to be installed from the time of sale through a direct contract with the requesting corporation, and the buyer was installed before the new construction of the at issue-built house, and is in accordance with the structure of the main structure of the building, and is installed before the new construction of the at issue-built house, and is distinct from the general air conditioners.

(G) After entering into a contract agreement with the contractor on September 10, 2015, which was before the new construction of the housing at issue, the OOO or the OOOO of the temporary water supply construction cost was confirmed by the Director of the Customer that the construction contract amount, including the cost for the construction of the temporary water supply project, was paid in 19 times in total from October 31, 2015 to May 19, 2017, and the cost was included in the initial contract form as the cost for the last stage of cleaning the construction of the housing at issue and the cost for the construction of the housing at issue and the cost for the construction of the housing at issue was included in the initial contract form as the cost for the construction of the housing at issue. This cost ultimately should be considered as the cost for the new construction of the housing at issue, not the installation of the temporary office, and it is reasonable to include the cost for the construction of the housing at issue at issue in direct and indirect terms.

3. Hearing and determination

(a) Points in dispute;

Whether this case’s expenses paid by the applicant corporation in constructing a new house at issue are included in the acquisition value of the house at issue;

(b) Relevant laws: Shall be stated Reference

C. Facts and determination

(1) According to the data submitted by the claimant corporation and the agency, the following facts are confirmed:

(A) The applicant acquired OO land on June 18, 2015, and reported and paid OOO, such as acquisition tax (tax base) calculated by OO on the same day by OO, to the disposition agency. On April 3, 2017, the applicant newly constructed a major-purpose house on April 3, 2017, and reported and paid OO, such as acquisition tax, calculated by OO as the tax base to the disposition agency on April 13, 2017.

(B) On November 1, 2018, the disposition agency deemed that the applicant corporation omitted the total OO on the tax base, such as the cost of selling national housing bonds, business feasibility review service cost, consulting service fee, PM fee, interior embankment installation cost, TBI coolant, and Kimchi coolant installation cost, temporary water supply cost, and completion cleaning cost, which were omitted in the initial report of acquisition tax on the land and buildings, and imposed and notified OOO on the aggregate of OOO, special rural development tax, local education tax, and OOO on the tax base.

(C) On March 7, 2019, the applicant filed an objection on December 17, 2018, and filed an appeal on March 7, 2019 with the exception of the construction cost for the installation of a part of the interior embankment for the building, and the acquisition price O except TBI coolant installation costO, and filed an appeal on May 24, 2019.

(라) 사업성검토용역비와 관련하여 2015.3.25. 작성된 용역 계약서의 주요 내용을 보면, 용역명은 ‘OOO 도시개발구역 연립주택 신축사업성 검토 용역’으로 하여, 청구빕인의 요청에 따라 OOO은 청구법인이 추진하는 OOO 연립주택 신축사업과 관련된 전반적인 사업성 검토를 수행하여 청구법인이 본 건 사업을 추진함에 필요한 자료를 제공하고, 청구법인이 그 용역의 대가를 지급하기로 하는 약정을 체결한다는 내용이며, 제1조(용역의 범위)에서 OOO은 본 건 사업의 추진을 위한 초기 사업성 분석 및 사업위험 분석 업무, 사업지 주변의 개략적인 분양현황 조사 및 분양가 분석 업무를 수행한다고 기재되어 있다.

(E) In light of the main contents of a housing development consulting service contract made on June 25, 2015 regarding consulting service fees, the applicant corporation and OO entered into a consulting service contract for housing development projects as follows, and Article 1 (Purpose) of the contract aims to provide the applicant corporation with mutual basic matters in order to provide consulting services for attracting the right to use a well-known brand for housing development projects for the applicant corporation. In Article 3 (Scope of Business) of the Act, OO provides consulting services for attracting the right to use a well-known brand for housing development projects (OO) and PM agreement between the applicant corporation and the applicant corporation.

(F) Examining the major contents of the PMF agreement made on June 25, 2015 regarding the PMF fees, the applicant corporation, OO which is the contractor, and OO which is the contractor, agreed to provide matters necessary for the PMF agreements of the project as follows and the terms of the agreement. Article 2 (Duty) of the same Act provides that the applicant corporation’s obligation is securing ownership of the project site as a project owner. OOO’s obligation is the construction of the construction facility for which the head of the competent Gu grants the final permission. OO’s obligation is provided with the right to use OO brand, the appropriate seller’s advice and advice, the appropriate seller’s consent to indicate PM company’s sign and seal, design, advice and announcement of invitation, and all kinds of promotional materials are written with the consent of the applicant corporation or OOO to use the brand as the PMF as well as the sale of the project at the time of the project, and there is no obligation or any liability related to the project.

(G) Examining the contract for commercial options entered into in relation to the cost of interior works, the contract is an OO of the construction cost of the Tescke, and this contract is entered into a separate contract for commercial options (system air conditioners, etc.) by adding to the sales contract affiliated with the apartment house sales contract, and the supplier is expressed as the claimant corporation and the recipient as OO.

(h) Examining the contract for commercial options entered into in connection with the Kimchi Refacul, the cost of Kimchi Refacil is OO, and this contract is entered into a separate contract for commercial options (system air conditioners, etc.) in addition to the contract for sales in lots as a contract attached to the apartment house, and the supplier and the supplier are listed as OO.

(2) We examine the above facts and relevant laws and regulations comprehensively.

(A) Article 7(1) of the Local Tax Act provides that acquisition tax shall be imposed on a person who has acquired real estate, etc.; and Article 7(3) provides that the part belonging to mechanical facilities and other accessory facilities of a building, which form utility value of a building together with its main structure, shall be deemed to have been acquired by the person who has acquired the main structure even in cases of temporary establishment by a person other than the acquirer of the main structure; and Article 10(1) provides that the tax base of acquisition tax shall be the value at the time of acquisition; and Article 10(1) provides that acquisition tax shall be the tax base of actual acquisition price or annual payment, notwithstanding the proviso to paragraph (2) and the latter part of paragraph (3) of the same Article provides that acquisition price shall be proved by what is prescribed by Presidential Decree, among corporate books:

In addition, Article 18(1) of the Enforcement Decree of the same Act provides that the acquisition price or the annual installments amount under the subparagraphs of Article 10(5) of the same Act shall be the total sum of the direct expenses paid or to be paid to the other party to the transaction or a third party in order to acquire the relevant goods prior to the time of acquisition and any of the following indirect expenses. In addition, Article 18(1) of the same Act provides that service expenses and fees paid in return for the provision of services necessary for acquisition under subparagraph 4, and the sale loss incurred by transferring the national housing bonds purchased under Article

(B) First of all, expenses for sales losses of national housing bonds are prescribed as indirect expenses that accrue from the transfer of the national housing bonds purchased in the event of the acquisition of real estate under Article 18(1)6 of the Enforcement Decree of the Local Tax Act, and the sales losses arising from the transfer of the national housing bonds. This expenses are determined to be included in the acquisition price of the land in this case, since the applicant corporation purchased the national housing bonds from OO to sell them on the same day

(c) Business feasibility review service costs are determined to be included in the acquisition value as the service performance costs for the overall business feasibility review related to the project of constructing a newly constructed house at issue, which is to be paid by the requesting corporation to the OO for the overall business feasibility review related to the project of building a new house at issue and to be provided with data necessary for the implementation of the project at issue.

(D) The consulting service fees are deemed to be included in the acquisition value as the service fees paid by the claimant corporation for the services necessary for acquisition pursuant to Article 18(1)4 of the Enforcement Decree of the Local Tax Act by attracting the right to use a famous brand through an agreement with the OO and resolving the risk of the business prior to the new construction, and by consulting and consulting fees to increase brand value.

(E) PMF fees are imposed on the applicant corporation as the principal agent of the business in the agreement, and the applicant corporation is obliged to secure ownership in the site of the business, and the PMF provides services to provide appropriate buyers with the authority to use OO brands and advice. It appears that the above contract was concluded to resolve low authorization maps, and the sales advertising fees are separate from the expenses paid for the use of other famous brands. Furthermore, since the applicant corporation concludes a contract with OO and performs sales activities separately, PMF fees are determined to be expenses for eliminating the initial risks of the business and for enhancing the value of new buildings in the future.

(F) The cost of installing the thesis room, the cost of installing the gimchi cooling house, and the cost of installing the gimchi cooling house, in addition to the sales contract for the key housing through the contract with the buyer, the applicant corporation entered into a contract for the construction of a commercial option. Since the installation of this thesis room and the gimchi cooling house, the installation of this thesis room, as well as the gimchi cooling house, appears to be integrated with the building as an accessory or accessory to the main structure of the building, it is determined that it has been acquired together with the key house pursuant to Article

(g) The cost of provisional water supply construction and completion cleaning is the cost included in the original contract agreement entered into with the contractor and the cost for construction of the temporary office, not the cost of simple cleaning services, and ultimately the cost for construction of the housing for the construction of the construction of the housing for the construction of the construction of the construction of the construction of the construction of the construction of the construction of the construction of the building. This cost is considered to be included in tax base

(h) Therefore, this case’s disposition, which the disposition authority imposed by deeming the above costs as the acquisition value of the housing at issue as the acquisition value, is deemed to have no different errors.

4. Conclusion

This case is decided as ordered by Article 96(6) of the Framework Act on Local Taxes and Article 81 and Article 65(1)2 of the Framework Act on National Taxes, because the petition for appeal is groundless as a result of the review.

【Attached-Related Acts and subordinate statutes

(1) Local Tax Act

Article 6 (Definitions) The definitions of terms used in acquisition tax shall be as follows:

2. The term "real estate" means land and buildings;

4. The term "building" means buildings under Article 2 (1) 2 of the Building Act (including buildings similar thereto), leisure facilities, storage facilities, docking facilities, landing facilities, conduit facilities, water supply and drainage facilities, energy supply facilities, and other similar facilities fixed to the land, or installed underground or on other structures (including facilities annexed thereto) prescribed by Presidential Decree;

(1) Acquisition tax shall be imposed on a person who has acquired real estate, a vehicle, mechanical equipment, aircraft, ships, standing trees, mining right, fishing right, golf membership, riding club membership, condominium membership, sports complex membership, or yacht club membership (hereafter referred to as "real estate, etc." in this Chapter).

(3) With respect to parts belonging to mechanical facilities and other incidental facilities of a building, which constitute utility value as a building together with its main structure, even where a person other than the acquisitor of the main structure has installed such parts, the acquirer of the main structure shall be deemed to have acquired such parts together with the main structure.

Article 10 (Tax Base) (1) The tax base of acquisition tax shall be the value as at the time of acquisition: Provided, That in cases of acquisition by annual installment payments, it shall be the amount of annual installment payments (referring to an amount actually paid each installment, and including contract deposits included in the amount of acquisition; hereafter the same shall apply in

(5) The tax base of any of the following acquisitions (excluding donation, contribution, other gratuitous acquisition, or acquisition through a transaction under Article 101 (1) of the Income Tax Act or Article 52 (1) of the Corporate Tax Act) shall be the actual price of acquisition and the amount of annual installments, notwithstanding the proviso to paragraph (2) and the latter part of paragraph (3):

1. Acquisition from the State, local governments, or local government associations;

2. Acquisition due to the importation from a foreign country;

3. Acquisition with a certificate of acquisition price as prescribed by Presidential Decree in court rulings or corporate accounting books;

4. Acquisition through the public auction.

5. Acquisition verified pursuant to Article 6 of the Act on Report on Real Estate Transactions by submitting a report under Article 3 of the same Act;

(2) Enforcement Decree of the Local Tax Act

Article 18 (Scope, etc. of Acquisition Prices) (1) The acquisition price or the amount of annual installments under the subparagraphs of Article 10 (5) of the Act shall be the aggregate of direct expenses paid or to be paid to the other party to a transaction or a third party in order to acquire the relevant goods prior to the time of acquisition and any of the following indirect expenses: Provided, That where a certain amount is discounted by paying the acquisition price in lump sum, etc., it shall

1. Interest on loans appropriated for construction capital, or financial costs similar thereto;

2. An amount equivalent to interest and late payment fees under an installment plan or annual installment contract: Provided, That where a person other than a corporation acquires it, such amount shall be excluded from the acquisition price;

3. Expenses to be borne compulsorily under relevant Acts and subordinate statutes, such as farmland preservation charges under the Farmland Act, expenses for creating alternative forest resources under the Management of Mountainous Districts Act;

4. Service charges and fees paid in return for the provision of services necessary for acquisition;

5. In addition to the acquisition price, the amount to be borne by the acquisitor under the agreement between the parties and the amount of debt acquisition;

6. Where real estate is acquired, the loss from the sale of national housing bonds purchased pursuant to Article 8 of the Housing and Urban Fund Act before the acquisition of the relevant real estate. In such cases, where the real estate is transferred to a person other than a financial company, etc. prescribed by Ordinance of the Ministry of the Interior (hereafter referred to as "financial company, etc." in this Article),

7. Expenses equivalent to those under subparagraphs 1 through 6.

(2) Notwithstanding paragraph (1), none of the following expenses shall be included in acquisition prices:

1. Sales expenses, such as advertising expenses for the sale of articles to be acquired, and expenses incidental thereto;

2. Expenses borne by users of electricity, gas, heat, etc. under the Electric Utility Act, the Urban Gas Business Act, the Integrated Energy Supply Act, and other Acts;

3. Expenses incurred in providing compensation for a right different from acquired articles, such as moving expenses, compensation for obstructions, etc.;

4. Value-added tax.

5. Expenses equivalent to those under subparagraphs 1 through 4.