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Title
The time of supply under the Value-Added Tax Act and the time of attribution of profit and loss under the Corporate Tax Act shall arrive.
Summary
4.350 million won paid to the Plaintiff is due to the arrival of "the time when the service payment is made" and the time when the service is supplied and the profits accrue.
Cases
2014Nu1696 Revocation of Disposition of Imposing corporate tax, etc.
Plaintiff and appellant
Appellant-Appellants
AAA, Inc.
Defendant, Appellant
Appellant-Appellant
Head of Seocho Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2012Guhap29011 Decided March 14, 2014
Conclusion of Pleadings
February 24, 2016
Imposition of Judgment
March 9, 2016
Text
1. The part against the defendant in the judgment of the first instance shall be revoked;
2. The plaintiff's claim corresponding to the above cancellation part is dismissed.
3. The plaintiff's appeal is dismissed.
4. All costs of the lawsuit shall be borne by the Plaintiff.
Purport of claim and appeal
1. Purport of claim
Text
The latter part of paragraph (1) shall be as follows.
2. Purport of appeal
A. The plaintiff's purport of appeal
On August 3, 2011, the Defendant imposed value-added tax on the Plaintiff on the second term of 2006, imposed value-added tax on the Plaintiff, imposed on the first term of 2007, imposed on the OOOO of value-added tax for the second term of 2008, imposed on the OOO of value-added tax for the second term of 2009, imposed on the first term of 2009, imposed on the OOO of corporate tax for the business year of 2007, imposed on the OOO of corporate tax for the business year of 2008, and imposed on the OOO of corporate tax for the business year of 209.
B. The defendant's purport of appeal
Text
For the purposes of paragraphs 1 and 2.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company established on August 29, 2002 for the purpose of specialized management, etc. of rearrangement projects.
B. From April 7, 2011 to April 26, 201, the Defendant conducted a tax investigation with the Plaintiff, and received O2 from the Urban Environment Improvement Project Association Promotion Committee for BB1 Zones (hereinafter “B1 Promotion Committee”) to the business year 2008, and (2) received O200 won from the Promotion Committee for the Establishment of Housing Redevelopment Cooperatives for Zone 1 Zones (hereinafter “CC1 Promotion Committee”) during the business year 2006, but omitted the sales of O200 won from the business year 2006 to the business year 2009, the Defendant issued the Plaintiff on August 3, 201, with regard to the above O20 won for which the exclusion period has not lapsed, O20 won for the corporate tax for two years, O207, O207, 2000 won for value-added tax for the business year 200, O207, 207, 2000 won for the business year 200 won.
C. On October 28, 201, the Plaintiff appealed and filed a petition for a trial with the Tax Tribunal, but the said petition was dismissed on May 30, 2012.
[Reasons for Recognition] Unsatisfy, Gap evidence 1 (including a provisional number; hereinafter the same shall apply), Eul evidence 1 to 9, the purport of the whole pleadings
2. Whether the disposition of this case is legitimate or not, and whether the disposition of this case is legitimate or not, the plaintiff's assertion
2. Whether the instant disposition is lawful
1) As to the provision of services to the BB1 Promotion Committee
"A) The defendant determined that the basic plan was formulated on June 30, 2006, and the selection of the contractor was made on May 18, 2007, and on December 28, 2007, that the designation of the rearrangement zone was made on December 28, 2007. However, the formulation of the basic plan was made on December 18, 2009, and the designation of the rearrangement zone was not made under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter referred to as the "Do Administrative Act") or the designation of the rearrangement zone was not made. (B1) The amount the plaintiff received from the committee of promotion of Zone BB1 is not a cost for the provision of services, but an advance. In addition, the promotion of BB1 was requested for the postponement of payment of service cost, and the time of supply of services related to value-added tax and corporate
2) As to the provision of services to theCC1 Promotion Committee
A) The Plaintiff was selected as a specialized maintenance business manager before the promotion committee was approved as the promotion committee under the Do Government Act, and the contract entered into between the Plaintiff and the promotion committee under the CC1 is null and void in violation of the mandatory law.
B) Since the Promotion Committee forCC1 cancels a contract concluded between the Plaintiff and the Promotion Committee forCC1, the time of supply for the service has not yet arrived and the supply price of the service has not been determined.
C) The amount that the Plaintiff received from theCC1 District Promotion Committee was paid in advance, and theCC1 Promotion Committee requested the postponement of payment of service costs, and the time of supply for services related to value-added tax and the year to which the relevant income belongs has not yet arrived.
B. Relevant statutes
It is as shown in the attached Form.
C. Facts of recognition
1) Services to the BB1 Promotion Committee
(A) On August 31, 2005, the Plaintiff entered into a contract for specialized management of the urban environment rearrangement project in BB1 zone and BB1 zone (hereinafter “instant contract”). The main contents are as follows:
The purpose of this Agreement is to prescribe the responsibilities and obligations of "A" (B1) and "B" (Plaintiffs) in order to carry out the urban environment rearrangement projects in the OOB BB 277-9, Japan B1, and the implementation of successful rearrangement projects.
Article 6 (Amount of Service)
(1) The amount of services shall be KRW OO per total floor area: Provided, That value-added tax shall be separately imposed.
(2) The total amount of services shall be calculated by preferentially applying the total floor space of the household design and shall be determined after authorization for project implementation.
Article 7 (Methods and Timing for Payment of Service Fees)
(1) "A" shall be paid to "B" in cash or by a cashier's check issued by commercial banks, as follows:
Level of non-entry;
Payment Ratio
After entering into a contract
10% of the service amount
After formulating a master plan
10% of the service amount
After approval of the promotion committee
10% of the service amount
After the selection of the City Project
10% of the service amount
After designation and public notice of improvement zone
10% of the service amount
After authorization for establishment
10% of the service amount
After authorization for project implementation
10% of the service amount
After the Management and Disposal Assembly
10% of the service amount
After approval for sale;
10% of the service amount
After the General Meeting of Partnership Liquidation
10% of the service amount
Total
100%
(2) "A" shall not delay the payment of service charges without justifiable grounds, and shall be paid within ten days from the relevant date of each performance of duties by phase.
Article 8 (Suspension of Payment of Service Fees)
1.(1) Notwithstanding the provisions of Article 7, the term "A" may request the term "B" to postpone the payment of the cost of the service, where the funds are raised by the PF or the cost of the service is selected by the Corporation;
(2) "A" shall pay the service costs according to the method of PF and the method of time prior to the selection of the contractor.
B) On June 30, 2006, the OO market established a master plan for urban and residential environment improvement with respect to OB BB 14-5 O-Gu O-si BB 14-5, and the OO head approved B1 district promotion committee on October 30, 2006 as the promotion committee under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents.
C) On December 28, 2006, the Plaintiff entered into a contract for specialized management of the urban environment rearrangement project in BB1 district (hereinafter “instant contract”) with the committee for promotion of BB1 district, which revised the terms and conditions of the contract as of August 31, 2005, and the main contents thereof are as follows.
D) On June 15, 2007, the Committee for Promotion of Zone BB1 held a meeting of the fifth Promotion Committee and resolved to pay the Plaintiff 40% of the service price in advance.
E) Meanwhile, on December 28, 2007, the OO market designated and publicly announced the former ○○○dong as an urban renewal acceleration district, and on December 18, 2009, the urban renewal acceleration plan was determined and publicly announced regarding the above urban renewal acceleration district.
바)BB1구역추진위원회는 2007. 6. 22.부터 2008. 9. 18.까지 원고에게 아 래와 같이 이 사건 田계약에서 정한 용역대금의 5〇% 상당인 ××억 ××××만원을 지급하 였고, 원고는 이를 장부상 선수금 명목으로 계상하였다.
Date and
(won) Amount
may 22, 2007
OOO
may 22, 2007
OOO
on April 23, 2008
OOO
on October 1, 2008
OOO
on 18, 2008
OOO
Total
OOO
G) On September 18, 2008, the Plaintiff entered into an agreement with the BB1 Promotion Committee, and the main contents are as follows.
It is agreed in preference to the Special Management Services Contract (hereinafter referred to as "the Project") for Zone A (B1 Promotion Committee) and Zone B (Plaintiff), the Special Management Services Contract for Zone B (hereinafter referred to as "the Project"), which was concluded by Party B (Plaintiff), as follows:
1. The OOO members paid to "B" are obligated to pay and return the funds that have been paid in advance to "B" for the smooth promotion of the project;
2. FFelectronics and GG C&C; as joint and several sureties, and “A” borrows funds from HH bank to “B”, the interest on such funds shall be borne by “B”;
3. If the project is objectively deemed difficult due to the suspension or delay of this project, “B” shall reimburse “B” the funds received from “A”.
H) The Defendant rendered the instant disposition, deeming that the time of supply for each service became due as follows:
Stage of Execution
Payment Ratio
Time of supply realization
Value of Supply
After the conclusion of contract
10%
August 31, 2005
861,409,890
After formulating a master plan
10%
June 30, 2006:
861,409,890
After approval of the promotion committee
10%
October 30, 2006
861,409,890
After the selection of the City Project
10%
May 18, 2007;
861,409,890
After public announcement of designation of rearrangement zone
10%
December 28, 2007
861,409,890
After authorization for establishment
10%
After authorization for project implementation
10%
After Management and Disposal Assembly
10%
After approval for sale
10%
After the General Meeting of Partnership Liquidation
10%
Total
100%
4,307,049,450
2) Provision of services to theCC1 Promotion Committee
"A) The plaintiff 】 】 】 】. 2 December 12, 199, the committee for promotion of CCTV District 1 and "CC1 Housing Redevelopment Project Specialized Management Services Contract (hereinafter referred to as the "instant contract") were concluded, and the main contents are as follows, and Article 1 (Purpose).
This Agreement shall provide all services following the entry into the OO-OCC 13-1 Japanese Housing Redevelopment Co., Ltd. by OO-O-O-OCC 1
Article 9 (Methods and Timing for Payment of Service Fees)
(1) "A" shall be paid to "B" in cash or by a cashier's check issued by commercial banks, as follows:
Stage of Execution
Payment Ratio
After entering into a contract
10% of the service amount
After approval of the promotion committee
10% of the service amount
After designation and public notice of improvement zone
10% of the service amount
After the selection of the City Project
10% of the service amount
After authorization for establishment
10% of the service amount
After authorization for project implementation
10% of the service amount
After the Management and Disposal Assembly
10% of the service amount
After the completion of migration
10% of the service amount
After approval for sale;
10% of the service amount
Upon liquidation of partnership
10% of the service amount
Total
100%
(2) "A" shall not delay the payment of service charges without justifiable grounds, and shall pay the service charges within ten days after making the request.
Article 10 (Suspension of Payment of Service Fees)
(1) Notwithstanding the provisions of Article 9, "A" may request "B" to postpone the payment of service costs, if the funds are raised by the PF or the cost of construction is selected.
(2) "A" shall pay the service costs according to the method of PF and the method of time prior to the selection of the contractor.
Article 13 (Grounds for Termination or Termination of Services Contracts A)
1. The term "A" may either cancel or terminate a contract, in whole or in part, where "B" falls under any of the following:
(i) “B” fails to commence the performance of a service even after the lapse of the agreed period of commencement;
(ii) Where it is impossible to complete services due to any cause attributable to B;
3) Where the term "B" becomes unable to perform its normal duties due to bankruptcy or any other reason;
d) “B” is unable to achieve the purpose of the contract in violation of such other terms and conditions;
2. Where it is difficult to perform the contract due to force majeure, the terms "A" and "B" may, in consultation, cancel or terminate all or part of this service contract;
3. Where any of the causes referred to in the subparagraphs of paragraph (1) occurs, the term "B" shall, without delay, notify the "A" in writing, and the term "A" shall be notified of the purport that he/she intends to release or terminate within 15 days from the date he/she is notified of the occurrence of the causes referred to in the subparagraphs of paragraph (1);
Article 14 (Grounds for Cancellation or Termination of Contract for Services)
Where "A" falls under any of the following, "A" and "B" may either cancel or terminate a contract in whole or in part by mutual agreement:
1. Where he/she becomes unable to conduct the project any longer due to a cause attributable to A;
2. Where the purpose of the contract can not be achieved due to the violation of other contract terms.
B) On February 24, 2006, theCC1 Promotion Committee held a general meeting of residents and reported the fact that the Plaintiff was selected as a specialized management company for the rearrangement project, and passed a resolution on the agenda to which the Plaintiff is admitted.
C) On February 2, 2006, the Promotion Committee ofCC 1 borrowed OOOO from J Construction Co., Ltd., KK Construction Co., Ltd, KK Construction Co., Ltd, and LL Integrated Construction Co., Ltd. with the Plaintiff as a joint and several surety.
D) The amount that the Plaintiff appropriated as an advance upon receiving from theCC-1 Promotion Committee from March 8, 2006 to April 17, 2008 is as follows:
Date and
(won) Amount
on October 08, 2006
OOO
on October 08, 2006
OOO
on 17, 2008;
OOO
Total
OOO
E) ○○○○○○ 】 the head of a Gun approved the Promotion Committee on February 26, 2009 as a promotion committee under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents.
F) On May 15, 2009, theCC1 Promotion Committee held the first promotion committee and resolved on the agenda on which the Plaintiff, instead of the Plaintiff, MM, was selected as a specialized maintenance business management company.
G) On May 19, 2009, theCC Zone One Promotion Committee sent to the Plaintiff a written notice of “the termination of the contract and the settlement of expenses”, and the main contents are as follows.
○CC1’s promotion committee entered into a contract with the Plaintiff on December 3, 2004, but on May 15, 2009, at the meeting of the promotion committee held on May 15, 2009, notifies the termination of the existing contract as the Plaintiff was not selected as a specialized management businessman for the housing redevelopment improvement project ofCC 1.
○ It is desirable to settle the service costs and loans between the promotion committee and the Plaintiff following the termination of the contract and to facilitate the future project implementation in the future.
H) The Defendant deemed that the time of supply for each service arrives as follows, and thus, the instant disposition was rendered.
Stage of Execution
Payment Ratio
Time of supply realization
Value of Supply
After the conclusion of contract
10%
December 2, 2004
258,943,280
After approval of the promotion committee
10%
February 26, 2009
258,943,280
After public announcement of designation of rearrangement zone
10%
September 22, 2008
258,943,280
Omission
Total
100%
76,829,840
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 12, 14 through 16, the purport of the whole pleadings
D. Determination
1) Legal principles
Article 22 (2) of the former Enforcement Decree of the Value-Added Tax Act, which provides for the time of supply for services upon delegation under Article 9 (4) of the former Value-Added Tax Act, provides that "if services are supplied on an interim basis, the time of receipt of each portion of the consideration" shall be deemed the time of supply for services. In addition, Article 40 of the former Corporate Tax Act provides that the time of accrual of earnings of a domestic corporation, in principle, refers to the time when the amount to be received and the right to receive the income becomes final and conclusive, i.e., when the right to receive it is legally entitled (see Supreme Court Decision 91Nu
위 인정사실에 의하면, 이 사건 圍, 回계약은 앞서 본 중간지급 조건부 용역계약 에 해당한다고 볼 것이다. 중간지급 조건부 용역의 공급의 경우 원칙적으로 당사자 사 이의 약정 에 의하여 대가의 각 부분을 분할 지급받기로 한 때에 용역의 공급시기와 익 금의 귀속시기가 도래하고, 실제로 대가를 받았는가는 그 시기의 확정에 영향을 미치 지 않는다. 다만 각 분할지급시기가 도래하기 전에 당사자가 별도 약정으로 대가의 지 급시기를 늦추기로 합의하였다면 그에 따라 용역의 공급시기와 익금의 귀속시기가 변 경될 수 있지만, 분할지급시기가 도래한 이후에는 그와 같은 합의를 하더라도 원칙적 으로 이미 발생한 부가가치세와 법인세 납세의무에 영향을 미칠 수 없다.
2) Part concerning the provision of services to the BB1 Promotion Committee
(A) the formulation of the master plan, the selection of the contractor, and the designation of the rearrangement zone;
(1) On June 30, 2006, ○○○○ City including BB1 zone x ○○○○ City x x 14-5 zone x the fact that a master plan for urban and residential environment improvement was formulated for the same 14-5 zone is as seen earlier.
"그런데 원고는, ○○○시장이 『도시재정비 촉진을 위한 특별법』에 따라 BB1구역이 포함된 대전 ○○구 ×××동 일대를 재정비촉진지구로 지정함에 따라 도정법에 따라 수립된 도시 •주거환경정비기본계획은 효력이 없어지게 되었다는 취지로 주장한 다. 그러나 ① 구 『도시재정비 촉진을 위한 특별법』(2008. 3. 28. 법률 제9037호로 개정되기 전의 것，이하 '구 도시재정비법1이라 한다) 제2조 제2호에 의하면，'재정비촉 진사업'은 재정비촉진지구 안에서 시행되는 도정법에 의한 주거환경개선사업 •주택재개발사업 •주택재건축사업 •도시환경정비사업 등을 의미하는 점，② 구 도시재정비법 제3조에 의하면，동법은 재정비촉진지구 안에서 다른 법률에 우선하여 적용되나, 동법 이 규정하지 아니한 사항에 대하여는 당해 사업 에 관하여 정하고 있는 관계 법률이 적 용되는 점, ③ 구 도시재정비법 제U조 제1항 제1호는 "재정비촉진계획이 결정 •고시 된 때에는 도정법 제3조의 규정에 의한 도시 •주거환경정비기본계획의 수립 또는 1변경 있은 것으로 본다. 라고 규정하고 있는 것에 비추어 구 도시재정비법의 규정들도 재정비촉진지구가 지정되기 전에 도정법에 따라 수립된 도시 •주거환경정비기본계획이유효함을 전제로 하고 있는 것으로 보이는 점 등을 종합하면，구 도시재정비법에 따라 BB1구역이 포함된 대전 ○○구 ×××동 일대가 재정비촉진지구로 지정되어 동법이 재 정비촉진지구 안에서 다른 법률에 우선하여 적용된다 하더라도, ○○○시 ××구 ◇◇동 일대가 재정비촉진지구로 지정되기 전에 도정법에 따라 이루어진 절차는 유효하다고 할 것이므로, 기본계획의 수립은 2006. 6. 30. 이루어졌다고 봄이 타당하다.", "(2) 앞서 본 바와 같이 BB1구역 추진위원회는 주민총회를 개최하여 2007. 5. 18. ○○○ 주식회사 등을 공동시행자로 선정하였는데, 이를 이 사건 계약상의 용역수행단계 중시공사 선정'으로 볼 수 있는지 살핀다.", "도정법상 공동시행자와 시공사는 별개의 개념이고 시공사 선정 시기에 제한이 있 기는 하나，① 이는 다수 당사자들의 이해관계와 파급 효과가 큰 대규모 개발사업에서 행정법상 법률관계의 획일적 확정을 위한 취지이지 이 사건 □계약상 당사자 사이에서 단계적 용역수행에 대한 대가를 지급하는 시기를 언제로 정한 것인지를 따짐에 있어서 도 그대로 적용된다고 보기는 어려운 점, ② 앞서 든 증거들과 변론 전체의 취지에 의 하면 사업시행의 방식이 2007. 5. 18.자 주민총회에서 기존의 토지등소유자 단독시행방식에서 건설업자와의 공동시행방식으로 변경된 점 이 점에서 PF 대출을 위하여 형식적 으로 작성된 것이라는 데 당사자 사이에 다툼이 없는 2006. 12. 28.자 변경계약서(갑 제20호증) 중 이 사건 계약에 비하여 용역금액을 상향하는 부분 외에 지급시기 조항 의시공사 선정'을공동시행자(시공사) 선정'으로 변경하는 부분은 원고와 BB1구역 추진위원회 사이에서 실질적으로 합의된 내용일 가능성이 크다, ③ 을 제11호증의 기 재에 의하면 BB1구역 추진위원회와 공동시행자들 사이에 체결된 공동사업시행 가계 약서에서 공동시행자가 아닌 제3자가 정비사업의 시행자(또는 시공자)로 '재선정'되는 경우 위 추진위원회가 공동시행자에게 기투입한 대여금 전액 및 그 이자 상당액을 반 환하여야 한다고 약정한 것으로 보아 사실상 공동시행자가 시공사로선정된 상태라고 볼 여지가 있는 점, ④ 앞서 본 바와 같이 BB1구역 추진위원회는 공동시행자 선정 직후인 2007. 6. 15. 용역대금의 40%를 지급하기로 하였고, 위 40% 상당 금액은 이 사건 田계약상시공사 선정'까지 완료되었을 때 지급할 금액인 점, ⑤ 공동시행자로 선 정된 ○○○ 등은 전문건설업체로서 사실상 시공사의 역할을 수행할 수 있는 점 등을 종합하면, 피고가 위 공동시행자 선정에 의하여 이 사건 계약상의시공사 선 정1의 단계가 충족된 것으로 본 것은 정당하다",(3) 구 도시재정비법 제U조 제1항 제1호는 재정비촉진계획이 결정 •고 시된 때에는 그 고시일에 도정법 제3조의 규정에 의한 도시 •주거환경정비기본계획의 수 립 또는 변경，동법 제4조의 규정에 의한 정비구역의 지정 또는 변경 및 동법 제4조의 규 정에 의한 정비계획의 수립 또는 변경이 있은 것으로 본다.n라고 규정하고 있고，◇◇◇시장이 2007. 12. 28. BB1구역이 포함된 ○○ ××구 ◇◇동 일대를 재정비촉진지구 로 지정 •고시한 후 2009. 12. 18. 위 재정비촉진지구에 관하여 재정비촉진계획을 결정 •고시한 사실은 앞서 본 바와 같다.
"However, the purport of the above provision is to uniformly determine the criteria of validity under the Administrative Law in a large scale of a large scale of a project with a large interest and a large ripple effect of the majority parties, and it is difficult to view that the above provision is applied as it is even in accordance with the point of time when the parties to the contract to which the land of this case is the time to pay for the performance of services by stages between the parties under the contract to which the land of this case is owned, and the plaintiff has been paid up to 50% of the service costs under the contract of this case under the designation and public notice of the promotion district before the designation and public notice of the promotion district was made by the promotion committee of B1 district before the designation and public notice of the promotion district of renewal, and it can be paid 50% of the service costs under the contract of this case after the designation and public notice of the promotion district of renewal, and the circumstances leading to the determination and public notice of the promotion district of renewal is unlawful." In sum, the plaintiff's assertion in this part cannot be accepted.
B) Whether the time of supply of services and the time of accrual of earnings are changed
B. We examine whether the Plaintiff and the BB1 District Promotion Committee agreed to postpone the payment period before each of the installment payment periods under the relevant land-based contract arrives.
“As seen earlier, Article 8(1) of the 2B1 Agreement provides that the Committee may request the Plaintiff to postpone the payment of the service cost before the commencement of the project, notwithstanding the provisions of Article 7. However, there is no evidence to support that the 2B1 Area Promotion Committee requested the Plaintiff to postpone the payment under the above provision before the joint enforcement of the 201 Zone B’s selection. ○○○, the chairman of the Committee for Promotion of Zone B1, was the Plaintiff at this court’s first contract on August 31, 2005, and the Plaintiff also consented to the payment by the time of the 20% loan. However, in light of the relationship between the Plaintiff and the 100 Zone B, it is difficult to conclude that there was no reason to conclude that the Plaintiff and the 20% of the 20 Zone B’s request for the payment of the 10% loan amount was made before the date of the first contract, and that there was no reason to conclude that there was no other evidence to support the Plaintiff’s request for the payment of the 20% loan amount.
Article 14 (1) 2 of the former Do Government Act (amended by Act No. 9444 of Feb. 6, 2009) provides that "The Promotion Committee shall perform the business of selecting a specialized management businessman of rearrangement projects under Article 69", and Article 14 (2) provides that "the Promotion Committee shall select a specialized management businessman of rearrangement projects by means of competitive bidding as provided for in the operating rules under Article 15 (2)," but the above provision provides that "if the Promotion Committee intends to select a specialized management businessman of rearrangement projects on February 6, 2009, it shall be selected by competitive bidding as determined by the head of the National Land and Gun after obtaining approval of the Promotion Committee under Article U. 1." On the other hand, the plaintiff was selected as a specialized management businessman of rearrangement project of rearrangement zone 1 and at the time of entering into a specialized management service contract between the Promotion Committee and the Special Management Committee, and thus, it cannot be said that the contract was invalid only because it did not have been approved by the Promotion Committee prior to the conclusion of the contract."
Article 12(1) of the contract of this case provides that "Where the plaintiff is unable to complete the service due to the plaintiff's cause attributable to the plaintiff, and the plaintiff becomes unable to perform its normal duties due to the plaintiff's bankruptcy, the contract may be terminated in whole or in part." Paragraph (2) of the same Article provides that "if it is difficult for the plaintiff to perform the contract due to cause of force majeure, the contract may be terminated in whole or in part, by consultation with the committee for promotion of Zone 1 and the plaintiff." In addition, there is no ground to believe that the above right of rescission has been granted to the committee for promotion of Zone 1, CC, and CC 1, as seen above, since the committee for promotion of the committee for promotion of May 19, 2009 does not indicate that "the plaintiff was unable to perform the contract as a specialized housing redevelopment business operator," the plaintiff's existing contract can not be deemed to belong to the committee for promotion of 1, 209."
As seen earlier, Article 10(1) of the instant recovery contract provides that “The Committee for Promotion of Zone One may request the Plaintiff to postpone the payment of service costs, notwithstanding the provisions of Article 9.” However, prior to the approval of the Committee for Promotion of Zone One, there is no evidence to deem that the Committee for Promotion of Zone One has requested the Plaintiff to postpone the payment under the above provision, or that the Plaintiff and the Committee for Promotion of Zone One had agreed on the deferment of payment. Therefore, it cannot be deemed that the Plaintiff and the Committee for Promotion of Zone One had agreed on the deferment of payment prior to the arrival of each of the respective installment payments under the instant contract. The Plaintiff’s assertion on this part is without merit.
3. Conclusion
Then, the disposition of this case is all lawful, and the plaintiff's claim of this case is without merit. Since the part against the defendant among the judgment of the court of first instance that differs from this conclusion is unfair, it is revoked, and the plaintiff's claim corresponding to the part against the plaintiff is dismissed, and the part against the plaintiff among the judgment of the court of first instance is justified, and the plaintiff's appeal
Site of separate sheet
Relevant statutes
The former Special Act on the Promotion of Urban Renewal (amended by Act No. 9037 of March 28, 2008)
Article 2 (Definitions)
The definitions of terms used in this Act shall be as follows:
2. The term "urban renewal acceleration project" means any of the following projects implemented in urban renewal acceleration districts:
(a) Residential environment improvement projects, housing redevelopment projects, and urban environment rearrangement projects under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents;
나. 「도시개발법」에 의한 도시개발사업 다. 「재래시장 육성을 위한 특별법」에 의한 시장정비사업 己卜 「국토의 계획 및 이용에 관한 법를」에 의한 도시계획시설사업 제3조 (다른 법률과의 관계 등)
(1) This Act shall prevail over other Acts in urban renewal acceleration zones.
(2) In implementing an urban renewal acceleration project, related Acts prescribed in this Act shall apply to the relevant projects, except as otherwise provided for in this Act.
(3) The provisions of Articles 9 (4), 19, and 20 shall not apply to urban renewal acceleration zones in which housing reconstruction projects under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents are implemented.
Article 13 (Validity of Determination of Urban Renewal Acceleration Plans)
(1) Where urban renewal acceleration plans are determined and publicly announced pursuant to Article 12, the following approval, determination, etc. shall be deemed made on the date of such public announcement:
1. Formulation or modification of a master plan for urban and residential environment rearrangement under Article 3 of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents, designation or modification of a rearrangement zone under Article 4 of the same Act, and formulation or modification of improvement plans under Article 4 of the same Act;
2. Designation of an urban development zone under Article 3 of the Urban Development Act, and formulation or alteration of a development plan under Article 4 of the same Act;
3. Determination or alteration of the urban management planning (limited to the cases of subparagraph 4 (a), (c) and (e) of Article 2 of the National Land Planning and Utilization Act) provided for in Article 30 of the same Act, and designation of the executor of the urban planning facility business provided for in Article 86 of the same Act;
The former Value-Added Tax Act (Amended by Act No. 9915, Jan. 1, 2010)
Article 9 (Transaction Time)
(2) The time when services are supplied shall be the time when services are provided or goods, facilities or rights are used.
(4) Matters necessary for the time of supply under paragraphs (1) and (2) shall be prescribed by Presidential Decree.
applicable Enforcement Decree of the former Value-Added Tax Act (amended by Presidential Decree No. 22043, Feb. 18, 2010)
제22조 (용역의 공급시기》
The time of supply for services under Article 9 (2) of the Act shall be as follows: Provided, That if the time of supply for services supplied before closure of business arrives after such cessation of business, the time of supply for such services shall be deemed the time
1. In the case of ordinary supply, when the offer of the service is completed;
2. Where services are supplied on the basis of completion rates, interim payments, long-term installment or other terms, or services are continuously supplied on the basis of which the unit of supply cannot be divided, when each part of the price is decided to be received; or 3. Where the provisions of subparagraphs 1 and 2 are not applicable, when the provision of services is completed and the value of supply is determined;
4. In the case of supply value calculated under Article 49-2 (1) (2) and (4), the date on which the preliminary return period or taxable period ends.
The former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010)>
Article 14 (Income for Each Business Year)
(1) The income of a domestic corporation for each business year shall be the amount calculated by deducting the total amount of losses incurred during the business year from the total amount of earnings during the business year.
Article 40 (Business Year of Profit and Loss)
(1) The business year of accrual of earnings and losses of a domestic corporation for each business year shall be the business year which includes the date on which the concerned earnings and losses are settled.
The former Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (amended by Act No. 9444 on February 6, 2009)
Article 8 (Implementers of Housing Redevelopment Projects, etc.)
(3) An urban environment rearrangement project may be implemented by an association or by the owners of a land, etc., or jointly with the head of a Si/Gun, the Housing Corporation, etc., the Korea Land Corporation under the Korea Land Corporation Act (excluding an urban environment rearrangement project in an area where factories are included), the constructor, the registered business operator, or a person meeting requirements prescribed by Presidential Decree, by obtaining consent from a majority of the
Article 11 (Selection, etc. of Work Executors)
(1) A housing redevelopment project cooperative and an urban environment rearrangement project cooperative shall select a constructor or registered project operator after obtaining authorization to establish the association, and a housing reconstruction project cooperative shall select a constructor or registered project operator after obtaining authorization to implement the project.
Article 14 (Functions of Promotion Committee) (1) The Promotion Committee shall perform the following duties:
1. Affairs concerning an application for a safety diagnosis under Article 12;
2. 제69조의 규정에 의한 정비사업전문관리업天ᅡ(이하 "정비사업전문관리업자11라 한다)의 선정
3. Preparation of a rough implementation plan for an improvement project;
4. Preparatory affairs for obtaining authorization for the establishment of a cooperative;
5. Other affairs necessary for promoting an establishment of the partnership, which are prescribed by the Presidential Decree.