beta
Text
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 February 4, 2008, the Plaintiff registered the business of housing construction and sales business with its business location as Gangnam-gu Seoul Metropolitan Government B (hereinafter “instant land”) and its trade name as C, and the following year:
3. On March 19, 2010, a third-story housing exceeding national housing size (hereinafter “instant housing”) was established on the instant land, and the approval for use was completed on March 19, 2010.
B. On April 15, 2010, the Plaintiff entered into a sales contract with D to sell the instant land and the instant land and the housing annexed thereto, and D, on April 16, 2010, registered the real estate rental business with the instant land and the trade name E, and on April 16, 2010, received the instant land and the instant housing from the Plaintiff on April 30, 201, and the Plaintiff filed a report on the closure of business with C on May 4, 2010.
C. On February 2, 2015, the Defendant: (a) deemed the Plaintiff’s act of selling the instant housing to D as the supply of goods subject to value-added tax; and (b) imposed value-added tax of KRW 82,824,910 on the Plaintiff (hereinafter “instant disposition”). D.
On May 4, 2015, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the same year.
7.2. A decision of dismissal was made by the Tax Tribunal;
[Reasons for Recognition] There is no dispute, each entry of Gap evidence Nos. 1 through 3 and the purport of the whole pleadings.
2. Whether the disposition is lawful;
A. The Plaintiff’s instant disposition is unlawful for the following reasons.
1) The transfer of the instant house is subject to the former Value-Added Tax Act (amended by Act No. 10409, Dec. 27, 2010; hereinafter the same).
(2) Before February 8, 2006, prior to the transfer of the business, the value-added tax is recognized as a transfer of the business only when the transfer of the business and the transferee are the same, but the same month is the same.
9. As the Enforcement Decree of the Value-Added Tax Act was amended, the transferor.