The instant lease service does not constitute a leased house subject to tax exemption.

(1) The instant real estate is used to provide various services necessary for the accommodation to many and unspecified persons under the business of the leased juristic person operating the lodging business, which constitutes a taxable service as a lodging business rather than a housing lease.

Article 12 of the Value-Added Tax Act

2017Nu78423 Disposition to revoke the imposition of value-added tax.

Ma Ma

b Head of the Tax Office

Seoul Administrative Court-2017 Guhap-5758 (Law No. 21, 2017)

2018.04.02

2018.05.02

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant revoked each disposition of imposition of value-added tax of KRW 1,313,870 (including additional tax; hereinafter the same shall apply) for the plaintiff on August 1, 2016, value-added tax of KRW 1,293,280 for the second year of 2012, value-added tax of KRW 1,293,253,950 for the second year of 2013, value-added tax of KRW 1,209,240 for the second year of 2013, value-added tax of KRW 1,072,770 for the first year of 2014, value-added tax of KRW 1,130,220 for the second year of 2014 for the second year of 2014, respectively.

1. Quotation of judgment of the first instance;

The reason why the court uses this case is the same as the entry of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed.