early 2012 Mine3105 ( December 31, 2012)

the supply of goods if it is confirmed that the right to implement the project is directly transferred to the status of the goods supplier in view of the financial flow and evidence.

It is deemed that the portion of the amount paid by the requesting corporation to the lien-holder and the remainder is paid by the requesting corporation as operating funds of the requesting corporation and publicity expenses of the controversial golf course are also paid by the requesting corporation. The requesting corporation is subject to value-added tax by directly transferring and transferring the right to implement the golf course in the position of the goods supplier.

Article 1 of the Enforcement Decree of the Value-Added Tax Act: Scope of Goods

2013Guhap10151 Revocation of Disposition of Imposition of Value-Added Tax

AAA Development Corporation

Head of Seogju Tax Office

September 26, 2013

November 14, 2013

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

A value-added tax imposed on the Plaintiff on April 5, 2012 by the Defendant is revoked each disposition of imposition of the second quarter of 2010, the first quarter of 201, the second quarter of 2011, and the second quarter of 2011.

1. Details of the disposition;

A. On March 31, 2010, the Plaintiff entered into a contract with BB Co., Ltd. (hereinafter “BB”) to acquire all rights and status related to the construction of a membership golf course and ancillary facilities on the ground of OO-gun 22 O-O-O-O-O-O-O-O-O-O-O-O-O-O-type 22 (hereinafter “instant project”).

B. On December 16, 2010, the Plaintiff drafted a transfer contract with CCC Co., Ltd. (hereinafter referred to as “CCC”, including the right to implement the instant project, to transfer the instant right to implement the project to CCC (hereinafter referred to as “instant transfer contract”) on December 8, 201, between the Plaintiff and CCC Co., Ltd. (hereinafter referred to as “DDR”).

C. On April 5, 2012, the Defendant: (a) deemed that the Plaintiff transferred the instant project implementation right (goods) to CCC on December 30, 2010 (i.e., the 2010 + 1 OOO won in 201 + 2011 + 2OOO won in 201) without filing a value-added tax return on the output related to the output tax; (b) deemed that the Plaintiff filed a correction and notification of the value-added tax on the output tax for the second period of 2010, the 1st period of 2011, the 1st period of 201, the 1st period of 2011, and the OOO won for the second period of 2011 (hereinafter “instant disposition”).

D. The Plaintiff appealed and requested a judgment on July 2, 2012, but the Tax Tribunal dismissed the said request on December 31, 2012.

[Reasons for Recognition] Evidence No. 2-1, 2, Evidence No. 1-3, Evidence No. 2-1, 2-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The EE Construction Co., Ltd., the executor of the instant project, as the parent company of the BB and BB, was insolvent on or around March 2010. When entrusting the Plaintiff with the sale and purchase of the instant project implementation right, the title holder of the instant project implementation right was the Plaintiff in the form of a smooth transfer, and the Plaintiff merely entered into a contract for the transfer of the instant project implementation right with CCC in the name of the Plaintiff pursuant to the above entrustment, and is not the actual transferor of the instant project implementation right. Therefore, the prior Defendant’s disposition on a different premise is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Facts of recognition

1) The content of the transfer and acquisition agreement entered into between the Plaintiff and BB on March 31, 2010 regarding the instant right to implement the project is as follows.

BB In transferring and taking over all rights and status regarding the implementation of the project to the Plaintiff, it shall enter into a contract and implement it in good faith as follows:

Article 1 (Purpose of Contract)

The purpose of this Agreement is to prescribe matters and procedures necessary to transfer and take over all rights and status of the instant project in progress by BB (hereinafter referred to as “project implementation right”) to the Plaintiff and to actively cooperate by BB so that the Plaintiff can promote the instant project smoothly.

Article 4 (Transfer Price, etc.)

The acquisition price of the right to implement the project is the condition that the FF Savings Bank, the FF Savings Bank, the FF Savings Bank, the FF Savings Bank, receive all the principal borrowed (except for the unpaid interest) and the gold OO of the borrowed principal from the unpaid interest by the time of the acquisition of the right to implement the project in this case, and it assumes the overlapping obligation of the borrowed principal, and the acquisition price is the substitution of the payment to BB by the Plaintiff.

2) On December 15, 2010, the Plaintiff held a board of directors on the following agenda and passed a resolution with the consent of all the participating directors at the meeting (two (two).

Cases of transfer and acquisition of important assets and business rights;

- Subject matter of transfer: OO in possession of us shall also operate the BB golf course located in the OE and all of the lien;

- Transferable Enterprise: CCC

- Transfer proceeds: OOOO(cashs, golf course memberships)

-Date of payment: Cash OOOO when the first down payment contract is made, cash OOOOOOO after registration of land;

The first cash OOO in selling the second part of the intermediate payment membership;

3. Membership OOO members when selling the remainder of membership;

3) On December 15, 2010, the Plaintiff held a temporary general meeting of shareholders on the following agenda and approved the following agenda by unanimous vote of all shareholders present at the meeting.

(a) Matters to be reported;

Cases of transfer or acquisition of tangible or intangible assets;

(b) The agenda of meetings;

Proposal No. 1: Cases of approval for transfer and acquisition of BB club business and lien;

When the Speaker sells the BB club's business rights, lien, etc. held by us as CCC, he/she shall give detailed explanation and determine whether to approve it as the original design.

4) The content of the instant transfer contract prepared by the Plaintiff with CCC on December 16, 2010 regarding the transfer and acquisition of the instant project implementation right is as follows.

Article 4 (Conditions, Methods, etc. of Price Payment for Acquisition and Payment)

1-1 The acquisition price of a project implementation right, etc. that the Plaintiff transfers to CCC shall be the total amount of OOOOO won considering the time when CCC takes over 100 00 OOOO won for the FF mutual savings bank.

1-2. The down payment of the instant transfer contract is OOO, and among which, within two business days from the date of the instant transfer contract, OOOOO is deposited into the account of OO-O-OOOOOO-type account of the Plaintiff and CCC, the seal stamp stamp is kept and managed in Hanyang Securities, and it is executed upon the request of the Plaintiff and CCC representative director, and the time of payment of the down payment is the time when the Plaintiff completed ownership of the instant business site.

1-3. The intermediate payment of the instant transfer contract shall be OO, but CCC shall pay to the Plaintiff immediately upon receipt of the purchase price for the establishment of a new membership right with respect to the instant project.

1-4. The balance of the transfer agreement of this case shall be OO members, and shall be paid in membership after the completion of the business in this case.

Article 5 (Change of Name of Project Undertaker, Sharing of Relevant Expenses, etc.)

In principle, the plaintiff shall handle the following affairs until ownership is completed, and the following affairs shall be handled by the CCC, but the expenses incurred in the course of performing the above affairs shall be borne by each person in charge of the affairs in principle:

However, among the expenses incurred in resolving related water and surrounding civil petitions, CCC shall be borne by the CCC, and the excess portion shall be borne by the Plaintiff (the expenses incurred in relation to food funeral rents, etc. shall be borne entirely by the Plaintiff), and the expenses borne by CCC on behalf of the Plaintiff shall be deducted from the acquisition amount of the right to implement the project, etc.

5) The Plaintiff appropriated the value of the transfer price of the project implementation right under the instant transfer contract as the outstanding amount.

6) CCC paid OOO as down payment under the instant transfer contract to the Plaintiff, and OOOO as part of the transfer price.

7) The Plaintiff paid unclaimed graves debted for the instant project by EE Construction Co., Ltd. on behalf of OOO members of equipment, tree transplant construction cost, blasting construction cost, OOO members of equipment construction cost, ex post facto environmental services construction cost, OO members, rent OO members, field management cost, OO members, grave repair cost OO members, authorization design cost, etc.

8) In the course of a tax appeal on the instant disposition, the Plaintiff asserted that, with respect to the place of use of down payment received from CCC pursuant to the instant transfer contract, the Plaintiff paid OOOO members and 23 companies exercising the right of retention on the golf course to the GG Engineering Co., Ltd. for the cost of construction of golf courses and civil engineering design, and that, with respect to the place of use of down payment received from CCC under the instant transfer contract, the Plaintiff submitted the written contract, the details of payment, and copies of promissory notes, etc. to the OO members and HH as evidence, as the cost of collecting promissory notes to the KOO members and the company related to the Plaintiff Co., Ltd., Ltd., the Plaintiff submitted the written contract, the details of payment, and the copies of the promissory notes, etc. to the JJV Investment Co., Ltd., Ltd., the Plaintiff Co., Ltd. as the related company, the Plaintiff Co., Ltd., Ltd., the Plaintiff Co., Ltd.’s related corporation’s construction contractor’s sales contract, the Plaintiff Co.

9) On July 20, 2011, the Plaintiff entered into an agreement with CCC on the sale of MF memberships to ensure that CCC shall pay to the Plaintiff under the instant transfer agreement, with the Plaintiff.

[Reasons for Recognition] Evidence No. 2-2, Evidence No. 3-1 to 6, Evidence No. 2-1 to 7, and the purport of the whole pleadings

D. Determination

According to the above facts, around March 31, 2010, the Plaintiff entered into the instant transfer agreement with BB on the right to implement the project as the transferee, as well as with BB on the payment method of acquisition price under the instant transfer agreement. On December 16, 2010, the Plaintiff entered into the instant transfer agreement with CCC with the Plaintiff as the transferor, as well as with the method of payment of acquisition price under the instant transfer agreement, the name of the business entity, and the share of related expenses. The Plaintiff held a board of directors and the general meeting of shareholders on December 15, 2010 prior to the conclusion of the instant transfer agreement and passed a resolution on the transfer of the instant transfer right to the CCC as stated in the instant transfer agreement, and the Plaintiff actually entered into the transfer agreement with CCC on July 20, 201, on the premise that the transfer agreement was lawful. Therefore, the Plaintiff’s disposal was reasonable to deem that the Plaintiff entered into the transfer agreement with CCC and the intermediate payment under the instant transfer agreement.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.