The early appellate court 2013 Jeon 4054

The services of the balcony expansion are related to the services incidental to apartment construction services.

It is reasonable to view that the balcony expansion construction service of this case is incidental to the apartment construction service which is the main service in light of transactional practice. Thus, the disposition of this case is unlawful.

Article 1 of the Value-Added Tax Act and Article 3 of the Enforcement Decree

Daejeon District Court 2014Guhap10565

In light of the fact that the value of supply of the service is separate, this service shall be supplied with the apartment.

(1) The value-added tax exemption does not apply to the supply that is ordinarily incidental to the supply that is not subject to VAT exemption.

I asserts that it is true that it is.

B. Relevant statutes

The entry in the attached statutes are as shown in the attached Table.

C. Determination

(i) Article 106(1)4 of the Restriction of Special Taxation Act and Article 106(4)1 of the Enforcement Decree of the same Act;

Article 51-2 (3) and Article 2 subparagraph 3 of the Housing Act shall not exceed 85 square meters in exclusive area as one of the countries eligible for tax exemption.

The apartment of this case is a private house, and the fact that the apartment of this case constitutes it is as seen earlier.

Meanwhile, Article 1 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same)

Paragraph (4) shall be the main residence of the supply of goods or services essential to the supply of services that are the main transaction.

The former Enforcement Decree of the Value-Added Tax Act (2 February 2, 2012) provides that services are included in the supply of future services.

Article 3 (2) 2 of the Enforcement Decree of the Value-Added Tax Act (hereinafter referred to as the "Enforcement Decree of the Value-Added Tax Act") of the Decree No. 23595

The supply of goods or services which are the main transaction pursuant to Article 1 (4) shall be deemed included in such supply.

Supply of goods or services which ordinarily are the main transaction in light of transaction practices as one of goods or services.

goods or services that are recognized as being supplied in addition to such goods or services, and any transaction is exempt from taxation.

Whether it falls naturally incidental to the supply of goods or services shall be the Value-Added Tax Act.

Type of specific goods or services specified in Article 1(4) and Article 3 of the Enforcement Decree of the same Act

and ultimately, the details of transactions, production process, etc. shall be taken into account in accordance with specific facts.

The issue to be determined is the issue (see, e.g., Supreme Court Decision 2008Da29895, Sept. 25, 2008).

Therefore, in the following cases, the service of this case is "transaction" in light of various circumstances such as transaction details.

Generally from the perspective of practice, the supply of the apartment of this case subject to a tax exemption has been “influently supplied”

I will examine whether it is included in the duty-free goods.

D. As to whether the material was supplied

Each entry in Gap evidence Nos. 5 through 7 may show the purport of the whole pleadings.

① Preparation of a sales contract for the apartment of this case by the Plaintiff

separate contracts for selective products (service of this case) have been prepared, and such sales contract has been prepared separately.

It is recognized that the service price of this case is calculated separately from the commercial housing price, but the sales contract above is recognized.

section 1(1) of this title expressly stating that the service in this case is subject to a separate contract

The contract for the service is planned to be entered into, and the contract for this service shall be entered into.

The contract also stipulates that it is an additional contract for the above sales contract, and it is in the above sales contract.

The total housing price shall be the sum of the housing price on the sales contract and the price for the service of this case.

(2) The contract of this case with respect to the service of this case prior to completion of the apartment of this case

Housing price under the sales contract and the timing for payment of the service of this case are all apartments;

(3) Contents of choosing the service of this case in preparing a contract for sale in lots.

the same entry and the contract for the service of this case shall be separately prepared.

There is no substantial difference between them, and (4) A balcony connects the inside and outside of a building.

any buffer space that is installed additionally on the outer wall of the building, and such space as may be necessary;

D. For the purpose of living rooms, bedrooms, warehouses, etc., the same as the service of this case is used.

The balcony expansion construction work also takes place within the period in which the apartment is constructed by the operator.

(1) if the supply is made at the same time, the housing is supplied and

It is difficult to propose that the expanded construction works should be deemed separate from the other one, and 5. Tax characteristics

The purpose of the Act on the Restrictions on Sale of National Housing is to exempt value-added tax for the supply of national housing by ordinary people.

The cost will be reduced to contribute to the stabilization of their housing and the improvement of their residential standards.

F. The area for exclusive use of national housing does not expand and the balcony space is a space for actual residence.

Considering that the supply of the service in this case may be used, the supply of the service in this case shall be exempted as above.

In full view of the fact that this case’s service is consistent with the purpose of VAT exemption.

It is reasonable to view that the apartment was supplied as an incidental to the supply of apartment.

Article 12(1) of the Reference to Trade

The entry of Gap evidence No. 8 may be acknowledged as a whole by adding up the whole purport of the pleading as follows:

In other words, the Plaintiff’s portion in 2008, which was around the end of the second taxable period of value-added tax in 2008.

One household which performs the balcony expansion work among the 14,473 households in total of apartment houses of the two national housing scale; 12,116

The total of 17,220 households, including apartment units exceeding the scale of national housing (83%).

The ratio of balcony expansion works is very high for one household to 14,556 households (84%).

(2) Whether the Plaintiff exceeds the scale of the national housing sold in lots from 2008 to 2013

Of the total 111,32 households, 104,694 households ( approximately 94%) among the total number of 111,32 households, the construction of balcony expansion works

(3) On December 2, 2005, the balcony of the house before the supply of the apartment of this case

Article 2 (1) 15 of the Building Act was amended to allow the use for the purpose;

This is to expand balconys in order to improve residential convenience and quality, which is to be a living room or a residential space.

There were many demands to make it available, and in fact illegal balcony expansion works have already been extended.

However, it reflects the reality that the regulation has not been properly properly, and 4.

In light of the purport of the VAT exemption system for national housing as seen earlier, the use of this case

the supply of the apartment of this case under transaction practice is ordinarily incidental to the supply of the apartment of this case

It is reasonable to view it.

· Sub-committee theory

Therefore, the service of this case is subject to tax exemption under the Restriction of Special Taxation Act.

Since it is included in class and constitutes a supply of services subject to tax exemption, this case

Value Added Tax is levied as not included in the supply of the apartment in this case

The disposition of this case where value-added tax and additional tax are imposed on the premise of standing is illegal.

3. Conclusion

If so, the plaintiff's claim of this case is justified and all of them are accepted.

It is so decided as per sentence.

Korea ○○○ Corporation

Head of the tax office for the school

October 16, 2014

November 27, 2014

1. The imposition disposition of each value-added tax stated in paragraph (1) of the attached Table of the taxation disposition by the head of Seodaemun Tax Office against the Plaintiff shall be revoked.

2. The imposition disposition of each value-added tax by Defendant BB director against the Plaintiff is revoked.

3. The disposition of imposition of each value-added tax by the director of the tax office on the Plaintiff is revoked.

4. The costs of lawsuit shall be borne by the Defendants.

The same shall apply to the order of the Gu office.

1. Details of the disposition;

The following facts may be acknowledged if there is no dispute between the parties, or if the purport of the whole pleadings is added to each entry in Gap evidence 1 through 4 (including the number of branch numbers; hereinafter the same shall apply).

A. During the taxable period of value-added tax from January 2008 to February 201, the Plaintiff supplied 13 districts and 13 districts, the first village district of the happy City located in the Dong-gu, Daejeon Special Self-Governing City, and 4 districts and districts, and the Asan-gu, and the Asan-gu, Asan-gu, and three districts, located in the Dong-dong, Seosan-si, Busan-si, to supply apartment houses (hereinafter “the apartment of this case”) of national housing size (hereinafter “the apartment of this case”) to some households, at the choice of buyers, performed balcony expansion construction (hereinafter “the instant service”).

B. The Plaintiff determined that the supply of the instant service is included in the supply of the instant apartment subject to value-added tax exemption and declared the value-added tax exemption on the instant service.

C. The Defendants determined that the instant service was supplied separate from the supply of the instant apartment, and thus constitutes subject to value-added tax, and Defendant AAA head of the tax office rendered a request to the Plaintiff on June 1, 2013 and July 5, 2013 for the imposition of KRW 8,309,626,050 (including additional tax) for each of the value-added taxes for the year 2008 through 2011; Defendant BB head of the tax office made a request for the imposition of KRW 510,820,60 (including additional tax) for each of the value-added taxes for the year 2011 as of July 1, 2013; Defendant CB head of the tax office made a request for the imposition of KRW 2,082,78,140 (including additional tax for the year 201 to 2011; and Defendant BB head of the tax office made a request for the imposition of 31.201.

2. The assertion and judgment

A. The parties' assertion

(1) The plaintiff asserts that the service of this case constitutes an object of value-added tax exemption because it is ordinarily incidental to the supply of the apartment of this case subject to value-added tax exemption under transaction practices, and thus its disposition of this case is unlawful.

d. On this basis, the Defendant supplied the service in this case at the option of the buyers,