부가가치세부과처분취소
1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.
Defendant.
1. The court's explanation concerning this part of the disposition is identical to the corresponding part of the judgment of the court of first instance (from No. 2 to No. 10 for the second reason). As such, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act.
[However, the second ground of appeal is that "Large General Construction Co., Ltd." in Part 2 of the second ground is dismissed as "Price General Construction Co., Ltd. (hereinafter "Price General Construction Co., Ltd.")."
A. The Plaintiff’s assertion 1) The former Restriction of Special Taxation Act (amended by Act No. 111133, Dec. 31, 201; hereinafter the same) as to the principal tax
(1) According to Article 106(1)4 of the former Restriction of Special Taxation Act, the supply of national housing construction services is exempt from value-added tax. The instant signal apparatus is ordinarily included in the sales price, which is the proceeds from the supply of national housing construction services, and can normally be viewed as a transaction practice, and can be seen as being incidental to the supply of national housing construction services. As such, the instant signal apparatus can be seen as a construction service essential for the provision of national housing construction services, the instant signal apparatus is deemed as a construction service essential for the provision of national housing construction services. As such, Article 106(1)4 of the former Restriction of Special Taxation Act, the former Value-Added Tax Act (wholly amended by
Article 1(4) of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same)
(2) As to the penalty tax, even if the principal tax of the instant disposition is lawful, the Plaintiff is exempt from the total price construction that was partially exempted from the construction of the instant housing complex and the value-added tax on the instant signal apparatus construction under the direction of Es. E.S. construction related to Es.D. exemption from value-added tax, and the Plaintiff concluded a subcontract, deeming that the instant housing complex construction is exempted from value-added tax on the instant signal apparatus construction.