부가가치세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. Of the costs of lawsuit, the part pertaining to the participation in the litigation is the intervenor joining the Plaintiff.
1. Details of the disposition;
가. 토목건축공사업 등을 목적사업으로 하는 원고는 원고보조참가인(이하 ‘참가인’이라고만 한다)과 사이에 8개 택지개발사업지구(이하 이들을 통틀어 ‘이 사건 사업지구’라고 한다)의 택지조성공사(토공사, 도로공사, 상수도공사, 하수도공사 등을 포함한다)에 관하여 아래와 같은 내용의 공사도급계약을 체결하였다.
Serial 1 construction period of 3.0 2. 8. 20, 208. 1. 30, 201 to 58, 153, 687,00 from September 16, 201, 208; 20. 3. 8. 6. 6. 7. 8, 20, 207, 30. 7. 16. 16. 8, 207, 20. 7. 8, 30, 207, 20. 7. 8, 205, 207, 30. 6. 8, 207, 207, 205, 30. 6. 7, 205, 207, 207, 14. 7. 1, 207, 205, 207, 201. 7. 2
B. Among the instant project districts, the part supplied for the construction of national housing prescribed in subparagraph 3 of Article 2 of the former Housing Act (amended by Act No. 11690, Mar. 23, 2013) (hereinafter “national housing site”) is included in the housing construction site that the Intervenor supplies for remuneration.
The Plaintiff’s total construction cost multiplied by the ratio of the total construction cost to the total construction site area of the instant project district to the total construction site area, is a national housing construction service under Article 106(1)4 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same shall apply).