시설공사 비용은 자가공급으로 의제되는 폐업시 잔존재화에 해당함[국승]
Suwon District Court 201Guhap2205 ( November 08, 2011)
Cho High Court Decision 2011J 0140 (O3.02)
the cost of facility construction shall be the remaining goods when the business is deemed to be supplied by the private supplier.
(1) If a business operator who has been provided with services for facilities construction, such as electrical construction, wooding construction, cooking construction, etc. closes his/her business, the cost of the facilities construction concerned falls under the remaining goods when the business is deemed to be self-supply and thus the value-added tax
Article 6 of the Value-Added Tax Act
2011Nu42514 Revocation of Disposition of Imposition of Value-Added Tax
XX Stock Company
Head of the High Tax Office
District Court Decision 2011Guhap2205 Decided November 8, 2011
April 18, 2012
May 16, 2012
1. The plaintiff shall file an appeal.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The defendant's imposition of value-added tax of KRW 000 on October 1, 2010 against the plaintiff on October 1, 201 shall be revoked.
The reasoning of this court's judgment is that "the evidence Nos. 6 and 7 of A is added to the second [based on recognition] of the first instance court's judgment, and "the official name of taxation is sought" to be "for the sake of fair taxation (it shall not be deemed contrary to the principle of fair taxation, as alleged by the plaintiff)." The phrase "for the sake of fair taxation" is identical to the corresponding part of the first instance court's judgment. It is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.