Seoul Administrative Court-2018-Gu Partnership-75320 ( October 22, 2019)

Review-Income 2018-0017 (Law No. 16, 2018)

Since the rent is fixed in the lease contract and the date of payment is fixed, the date of payment for each rent shall be the time of supply.

The rent of a lease agreement was set, and the lease agreement was effective and maintained, and it is difficult to deem that the rent was not set solely on the ground that the lessee unilaterally refused to pay the rent after the contract was concluded. The payment date of each rent becomes the time of supply for services and the time of receipt of business income.

Article 16 of the Value-Added Tax Act

2019Nu40569 Disposition of revocation of Disposition of Imposition of Value-Added Tax

New

Other than the director of the tax office

2019.03.22

2019.08.26

o October 02, 2019

1. All of the Plaintiff’s appeal is dismissed. 2. Costs of appeal are assessed against the Plaintiff.

제1심 판결을 취소한다. 피고 세무서장이 2017. 12. 1. 원고에 대하여 한 2012년 제2기분 부가가치세 ###,###원(가산세 포함), 2013년 제1기분 부가가치세 ##,###,###원(가산세 포함), 2014년 제1기분 부가가치세 #,###,###원(가산세 포함)의 부과처분, 피고 □□세무서장이 2017. 12. 1. 원고에 대하여 한 2012년 귀속 종합소득세 ###,###원(가산세 포함), 2013년 귀속 종합소득세 ,###,###원(가산세 포함), 2014년 귀속 종합소득세 ##,###,###원(가산세 포함)의 부과처분을 모두 취소한다.

1. Quotation of judgment of the first instance;

The reasoning for the judgment in this case is as stated in the reasoning for the judgment of the court of first instance, except for the following parts and any additional part, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

○ ○○ ○○○○○’s agent Lee ○ on December 12, 2013 (hereinafter referred to as “written judgment of the first instance court”) shall be construed as “ December 17, 2017,” and “ April 1, 2018,” respectively, as “by December 17, 2013,” and “by December 17, 2019, April 1, 2018,” respectively. Between “○○○○ and “at that time,” the Plaintiff’s agent’s personal credit will continue to operate his business in his/her name on the ground of a different person (such as the Plaintiff’s agent credit), and the Plaintiff’s personal credit will be paid a monthly rent until the time of his/her dismissal, etc. by the time of his/her dismissal, and the Plaintiff additionally leased the instant building to another person on April 1, 2014.”

○ 4. The following shall be added at the last parallel below:

On the other hand, the issue of whether the Plaintiff was actually paid the value-added tax liability may not affect any determination as to whether to establish the obligation to pay the value-added tax (see, e.g., Supreme Court Decisions 94Nu11446, Nov. 28, 1995; 2002Du8534, Nov. 28, 2003). The last six pages of the ○○ 6th place "," and the Plaintiff claimed that the instant building should be actually paid the monthly tax by April 1, 2014, which is the date on which the Plaintiff leased the instant building to the third party, is added to the following:

원고의 주장에 의하더라도, 2013. 7.경 손○○이 인상된 금액 월 #,###만 원을 지급하겠다고 약속하므로, 원고가 2013년 상반기에 받은 금액에 대응하는 3월~6월분 #,###만 원의 세금계산서를 소급하여 발행하였고, 7월부터 12월까지 매월 #,###만 원의 세금계산서를 발행하였다는 것이다(이 사건 소장 8쪽). 2. 결론

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