(심리불속행) 토지 임차인이 건물신축비용을 부담하였다면 임대인 명의로 건물이 등기되었어도 그 매입세액은 임대인의 매입세액이 아님[국승]
Seoul High Court 2011Nu37543 (Law No. 10, 2012)
Cho High Court Decision 2010Du2172 ( October 22, 2011)
(C) If a lessee bears the cost of building a building, the purchase tax amount is not the purchase tax amount of the lessor, even if the building was registered in the lessor’s name.
(The main point of view) If a lessee of land, at his own expense, newly constructed a building on the ground to use it as a site and pays a rent for the use of the land, and the lessee, at the expiration of the period of the land lease, transfers the building without compensation to the Plaintiff, the input tax amount for new construction
Article 16 of the Value-Added Tax Act and Article 17 of the Value-Added Tax Act
2012Du19946 Revocation of Disposition of Imposition of Value-Added Tax
XX
The head of Yangcheon Tax Office
Seoul High Court Decision 2011Nu37543 Decided August 10, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final