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 Plaintiff was established on June 12, 1974 and operated a steel pressure plant, a new steel processing business, and a sales business.
On December 8, 2011, the Plaintiff added “(1) construction material sales business, (2) manufacture and sales business of automobile parts, (3) surface treatment steel manufacturing business, (4) real estate rental business, (5) warehouse business, automobile transport and multimodal transport mediation business, (7), packing business, (8) electronic commerce transaction business, and (9) incidental business related to each subparagraph to its intended business.”
B. (1) On November 17, 201, the Plaintiff: (a) donated D 3,109.5 square meters (divisiond in D 3,816.1 square meters on May 2, 2012); (b) E large 1,849 square meters (hereinafter collectively referred to as “instant land”); and (c) entered into a sales advisory service contract with F Accounting Corporation on November 25, 201 for the sale of the instant land.
(2) According to the letter of a sales advisory service contract (Evidence 11 of A), the F accounting firm provided services, such as the formulation of a strategy to sell the instant land, support for potential purchasers’ contact, acquisition of information and data from potential purchasers, etc., support for preparation of various documents related to transactions, support for accounting and tax advice, and support for other related business affairs (Article 2). The Plaintiff paid an amount equivalent to 2.3% of the sales price (value-added tax, separate cash) as a successful fee on the date of payment of the sales contract.
(Article 4). (c)
(1) B owned three buildings on the instant land ( ① a reinforced concrete slab roof, cement block block string roof, a factory of 132.6 square meters and a warehouse of 1207.97 square meters on the instant land; ② a cement block string roof of 132.6 square meters on the instant land; ② a steel frame 901.49 square meters in a single-story structure; ③ a steel frame 1,027.47 square meters in an aggregate string house of 10.02 square meters in an underground room; ③ a steel frame 1,027.47 square meters in an aggregate string floor; ③ a 1st 206.7 square meters in an automobile-related facility of 1st 206 square meters in a light steel structure and other land; hereinafter referred to as the “instant building”).
Accordingly, on November 23, 2011, the Plaintiff registered a real estate rental business as a rental business operator of the instant land, and on December 7, 2011, the Plaintiff is against B and this.