조세심판원 질의회신 | 국세청 | 기획재정부부가가치세제과-378 | 부가 | 2011-06-15
Value-Added Tax System of Ministry of Strategy and Finance-378 ( October 15, 2011)
Addition
Where a local government constructs a comprehensive sports facility under the Korea Standard Industrial Classification (Public Notice No. 2007-53) for the purpose of preparing a sports space for all of the local residents and allows the residents to use it and receives fees therefor, it shall be subject to taxation.
If a local government constructs a comprehensive sports facility under the Korea Standard Industrial Classification (Public Notice No. 2007-53 of the Korea National Statistical Office) and allows its residents to use it and receives consideration, it shall not be eligible for tax exemption pursuant to Article 12 (1) 18 of the Value-Added Tax Act and subparagraph 3 of Article 38 of the Enforcement Decree of the same Act.
Article 12 of the Value-Added Tax Act
1. Factual basis
○* Viewing is to build and operate “*** National Sports Center”.