국민주택단지내 토지조성용역은 면세되는 국민주택건설용역에 해당되지 않음[국승]
Incheon District Court-2015-Gu Partnership-50188 (Law No. 11, 2016)
land preparation services within a national housing complex shall not constitute national housing construction services exempt from taxation;
Article 106 of the Restriction of Special Taxation Act provides for the exemption of value-added tax as the "construction services of national housing", such provision shall be deemed only the construction services of national housing itself, and it shall not be deemed that the construction of national housing, etc. independently progress prior to the construction of national housing, etc. is included in the infrastructure construction works for the entire housing area.
Article 12 of the Restriction of Special Taxation Act Article 106 of the Value-Added Tax Act
2016Nu63561 Revocation of Disposition of Imposition of Value-Added Tax
O-company corporation
OO Head of the tax office
Incheon District Court Decision 2015Guhap50188 Decided August 11, 2016
March 15, 2017
March 22, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of KRW 69,930,825 on April 7, 2014 against the plaintiff, and the imposition of value-added tax of KRW 382,886,602 on July 1, 2014 against the plaintiff shall be revoked, respectively.
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, and Article 8(2) of the Civil Procedure Act, on the grounds of this Court’s judgment.
It shall be quoted in accordance with the main sentence of Article 420 of the Private Litigation Act.
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.