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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On January 20, 2012, the Plaintiff: (a) concluded a contract with a company running a construction business with the owner of the instant building at KRW 2.563 billion for the construction cost of the construction of the 2nd underground and the 14th floor E building located in Dongdaemun-gu Seoul, Dongdaemun-gu; and (b) newly constructed the said building.
(Provided, according to the building ledger, the building owner of this case started September 2, 201 after obtaining building permission on April 13, 201.
At the time of voluntary declaration and payment of the value-added tax for the second period of February, 2012 and January 2013, 2013, the part 7-13 of the above building (hereinafter “instant building”) falls under “national housing” as prescribed by Article 106(1)4 of the Restriction of Special Taxation Act, and thus, the Plaintiff’s provision of construction services for the instant building is subject to value-added tax exemption and calculated the tax amount.
C. However, on December 6, 2013, the Defendant: (a) did not constitute “national housing” under Article 106(1)4 of the Restriction of Special Taxation Act; and (b) paid value-added tax on February 2, 2012 on the part related to the provision of construction services of the instant building; and (c) paid the Plaintiff the purchase tax amount of KRW 8,000,000, which was submitted by the Plaintiff at the time of filing a value-added tax return for the first year, in 2013, constitutes a tax invoice different from the fact; and (d) deemed that the said input tax amount was excluded from the scope of deduction pursuant to Article 17 subparag. 2 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 2011); and (e) notified the Plaintiff of the correction of KRW 96,510,000 as value-added tax for the second year of 2012, the remainder of the refund amount of KRW 4,307484,396
In the lower court, the Defendant’s correction notice of KRW 96,510,000 of value-added tax for the second year of 2012 and the Defendant’s refusal to refund KRW 19,902,368 of value-added tax for the first year of 2013 are subject to non-deduction of the above input tax amount.