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. On November 20, 2004, the Mayor of Seoul Special Metropolitan City designated a project implementer as the Seoul Housing and Urban Corporation (hereinafter “SH Corporation”) for the purpose of contributing to improving the residential environment and stabilizing the living conditions of ordinary people by developing and improving the underdeveloped village area, and constructing public rental housing units, and designated the project implementer as the Guro-gu Seoul Metropolitan Government Housing and Urban Corporation (hereinafter “SH Corporation”) and established the development plan.
B. On February 8, 2007, SH Corporation (hereinafter “instant project district”) participated in an urban development project complex construction project with respect to the entire area of the king District (hereinafter “instant project district”), and was selected as a contractor by the Plaintiff and Dog Construction Corporation.
Accordingly, on April 11, 2007, the Plaintiff and Rate Construction Co., Ltd. entered into a construction contract with SH on construction works for complex construction works in the instant project district (hereinafter “instant contract”). The entire construction was composed of soil construction, excellent construction, sewage construction, water supply construction, packing construction, structure construction and cultural heritage drilling (hereinafter “instant construction”).
C. Among the project districts of this case, housing construction sites supplied by SH for the cost include the portion supplied for the construction of “national housing” as stipulated in Article 2 subparag. 3 of the Housing Act. In the initial contract of this case, the excellent construction cost, sewage construction cost, waterworks construction cost, packing construction cost, structure construction cost, and drilling investigation cost for cultural properties are subject to value-added tax. The soil construction and its appurtenant construction cost are the amount calculated by multiplying the ratio of the directly construction cost to the site area of national housing from the total construction area under Article 106 of the Restriction of Special Taxation Act by the ratio of the site area of national housing from the total construction area. The value-added tax is exempted as the supply
However, the Seoul Special Metropolitan City is SH Corporation.