부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Land Creation Corporation (1) was modified by the Minister of Construction and Transportation around February 2008 to the Ministry of Land, Transport and Maritime Affairs.
On June 10, 2005, the Ministry of Land, Transport and Maritime Affairs announced publicly on June 10, 2005, designated 263,662 square meters in Gangnam-gu, Seoul as a district for the National Rental Housing Complex for Seoul (hereinafter “SH”) and designated as a project implementer for Esa (hereinafter “SH Corporation”). On February 25, 201, the Minister of Land, Transport and Maritime Affairs changed a land use plan to the Ministry of Land, Transport and Maritime Affairs announced publicly, No. 2011-52, and the specific details are as follows.
[Attachment1] Separated area (unit size: 1) 144,696 National Housing Construction Site (1) 14,696 National Housing Construction Site (2) 94,323 and other commercial supply site (2=abc) 50,373 (a) 28,749 neighborhood living facility site (b) 2,268 neighborhood living facility site (c) 19,232 site (d) 124 free supply site (3) 119,118 (3) 263,814 (2) on December 13, 207, the Plaintiff was exempted from construction contract under the premise that construction cost is 23,426,00,000 won (including value-added tax) and value-added tax is to be imposed on the construction site for national housing (3) 263,814 square meters.
(3) Around August 2007, the Seoul Special Metropolitan City conducted an audit of value-added tax on the construction service business of a national housing complex conducted by the SH Corporation. The value-added tax is levied on the portion corresponding to the percentage of the “national housing construction site area (i)/total supply area (ii)” (hereinafter “tax exemption ratio”) in addition to the national housing construction site (i) and the free supply area (iii).