부가가치세부과처분취소
1. Each of the plaintiffs' claims is dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On October 25, 2009, the Plaintiffs purchased from L&C Co., Ltd. No. 2201 on the 22nd floor of the Yeongdeungpo-gu Seoul Metropolitan Government C building (hereinafter “instant building”) and completed the registration of ownership transfer on May 20, 2010.
B. As indicated below, the Plaintiffs leased the instant building to Soulba Korea Co., Ltd., and ordered D and E to establish a right to lease on a deposit basis on the instant building.
(1) The Plaintiff, Seoul Special Metropolitan City Mayor, etc. (hereinafter “Seoul Special Metropolitan City Mayor”) 1,00,000 from May 20, 201 to May 20, 201, the first rent of lease deposit or rent of lease on a deposit basis for the lease of a lessor. The Plaintiff, Seoul Special Metropolitan City Mayor, Ltd. (hereinafter “Seoul Special Metropolitan City Mayor”) 10,000,000 to May 19, 2012 from May 20, 201 to May 19, 2012, Plaintiff D Special Metropolitan City Mayor, 10,000 to 20,000,000 to 0, June 20, 2012, to 00 to 460,000,000,000 to 3rd lease on a deposit basis, and 10,000 to 20,000 from October 10 to 10, 2014;
C. On October 28, 2014, E is registered as an internal director on February 26, 2014, in the corporate register of F Company F (hereinafter “F”) holding 1,000 shares equivalent to 50% of the equity ratio, E was appointed as an internal director on February 26, 2014, and E’s mother was dismissed on April 24, 2014, and H was appointed as an internal director on March 23, 2015.
In addition, the instant building was sub-leaseed as “from October 28, 2014 to October 27, 2015,” “the deposit for sub-lease,” “0 won,” respectively.
On the other hand, on November 10, 2009, the plaintiffs completed the business registration of a general taxable person who operates real estate rental business on the location of the building of this case.
In February 2009, the Plaintiffs reported input tax amounting to 10% of the purchase price of the instant building, which is part of KRW 91,238,786,786, under the premise that the instant building was acquired in order to use it for the “lease of Building for Business”, which is a taxable business.