부가가치세부과처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Details of the disposition
The plaintiff is a management body established pursuant to the Act on Ownership and Management of Condominium Buildings (hereinafter referred to as the "Act on Ownership and Management of Condominium Buildings"), which is an apartment-type factory A (hereinafter referred to as the "instant building"), located in Seongbuk-gu, Seongbuk-gu, Seoul, as all sectional owners of the building.
The Plaintiff is running the business of managing the instant building and the business of operating the parking lot located in the instant building (hereinafter “instant parking lot”).
The Plaintiff received a tax invoice of KRW 92,000,000 for supply value in relation to the installation work of parking system from C Co., Ltd. during the 2nd VAT taxable period in 2016, and a tax invoice of KRW 61,000,000 for supply value in relation to the installation work of parking system from D Co., Ltd.
The Plaintiff deducted the input tax amount under each of the above tax invoices from the output tax amount, and filed the second VAT return in 2016.
From March 3, 2017 to March 24, 2017, the Defendant conducted on-site verification of the Plaintiff’s return of value-added tax for the second period of 2016 period from March 3, 2017. The Defendant determined that the costs incurred by the Plaintiff due to the construction of the instant construction and the installation of the aforementioned parking system are not directly related to the Plaintiff’s operation of the parking lot and the management services for the commercial buildings, and decided not to deduct the input tax amount for each of the above value-added tax on September 1, 2017, and decided not to deduct the Plaintiff’s input tax amount for the second period of 17,573,580 (including additional tax) as listed in the table below. (1) The additional tax for under-reported return (2) x 3/100 x 3/100 x 3/1000 x 500 x 3005 / 3005 / 1005 / 3005 / 10000
On November 17, 2017, the Plaintiff filed an objection against the director of the Central Regional Tax Office with the director of the Central Tax Office, and the director of the Central Tax Office of China revised the value-added tax on March 8, 2018.