Whether the cost of installing facilities in the BOT is included in the VAT tax base.

As long as the installation, maintenance, repair, and operation of facilities are required to be provided with the right to benefit from advertisements in relation to the subway guidance system, it shall be deemed that the price for the right to benefit from advertisements includes money other than money. This shall be divided into certain parts of the market price

Article 13 of the former Value-Added Tax Act (Tax Base)

Article 48 of the former Enforcement Decree of the Value-Added Tax Act (Calculation of Tax Base)

2015Guhap7520 Revocation of Disposition of Imposition of Value-Added Tax

○○○○

○ Head of tax office

November 17, 2016

December 15, 2016

1. Each disposition of imposition of value-added tax of KRW 93,060,710 (including additional taxes), value-added tax of KRW 92,748,850 (including additional taxes), value-added tax of KRW 2,222,390 (including additional taxes) of KRW 88,222,390 (including additional taxes), and value-added tax of KRW 84,647,630 (including additional taxes) of KRW 2, 201 and value-added tax of KRW 81,18,180 (including additional taxes) of KRW 1,201 that the Defendant imposed on the Plaintiff on January 7, 2015, shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

A. The plaintiff (former trade name:******) is a corporation that was established on January 16, 2008 and is engaged in advertising production and agency business.

"나. 원고는 주식회사 *****네트웍스가 2007. 7. 18. @@@@@와 체결한，서울 지하철 1，3, 4호선 각 역사 및 종합관제센터에 열차정보안내시스템(이하이 사건 시 설물'이라 한다)을 제작・설치하여 2023. 7. 17.(15년，다만 시설공사기간 1년이 추가됨) 까지 사용・수익하고，그 대가로 200억 원(부가가치세 별도，이하이 사건 광고료'라 한다)을 지급하는 외에 계약기간 만료 시 이 사건 시설물의 소유권을 무상으로 @@@@@에 이전하는 계약(이하이 사건 계약'이라 한다)을 2008. 3. 31. 승계하였다.", "다. @@@@@는 이 사건 시설물의 취득가액을 계약기간에 걸쳐 각 과세기간별로 안분하여 계산한 금액을 공급가액으로 하여 원고에게 2010년 제1기부터 2012년 제1기 까지 다음 표와 같은 세금계산서(이하이 사건 세금계산서'라 한다)를 발행하였고，원고는 @@@@@가 발행한 위 세금계산서에 따라 부가가치세 매입세액을 공제받았다.",[표 1] @@@@@의 이 사건 세금계산서 발행 내역

Date of issue

Value of Supply

Amount of tax

guidance.

31, 2010

312,998,891

31,299,889

344,298,780

June 30, 2010

312,998,891

31,299,889

344,298,780

September 30, 2010

312,998,891

31,299,889

344,298,780

December 31, 2010

34,960,969

3,496,097

368,457,066

June 30, 201

640,639,167

64,063,917

704,703,084

September 30, 2011

320,319,584

32,031,958

352,351,542

December 31, 201

320,319,584

32,031,958

352,351,542

31, 2012

320,319,584

32,031,958

352,351,542

June 30, 2012

320,319,584

32,031,958

352,351,542

guidance.

3,195,875,145

319,587,513

3,515,462,658

D. However, around October 18, 2012, Do governor Do governor issued the revised tax invoice (hereinafter “instant revised tax invoice”) with respect to the instant tax invoice from 1st to 1st 2012 (hereinafter “the instant revised tax invoice”) to 3th 1st 5th 2010 (hereinafter “the Plaintiff issued the revised tax invoice”) on the ground that the amount of the gold, which serves as the basis for calculating the value-added tax base, should be based on the market price at the time when the ownership is transferred rather than on the acquisition price of the instant facility, and that the market price of the instant facility at the time when the ownership of the instant facility is transferred is zero (5th 10 to 10 years) in consideration of the lifespan (5th 10, 2010, 2010 to 218th 10, 2010, 2010 to 218th 16, 2010, 210 to 28th 16, 208th 10.

[Ground of Recognition] The facts without dispute, evidence A to 3, and evidence A to 1 to 6 (including each number, if any) and the whole purport of the pleading

2. Whether the instant disposition is lawful

A. The parties' assertion

1) The plaintiff's assertion

"부가가치세의 과세표준은 명목 여하에 불구하고，그 대가관계에 있는 모든 금전적 가치 있는 것을 포함하는데，@@@@@가 이 사건 계약에 의하여 원고에게 광고수익권을 제공한 용역(이하이 사건 용역'이라 한다)에 관한 부가가치세의 과세표준은 원고로부터 받은 이 사건 광고료(200억 원) 및 @@@@@가 이 사건 시설물의 설치 및 유지 등에 따라 얻는 경제적 이익(이하이 사건 경제적 이익'이라 한다)이고，위 경제적 이익은 이 사건 시스템의 설치 및 유지관리，보수 및 운용비용 등의 합계액으로 보아야 하며 이를 〇원으로 본 이 사건 처분은 위법하다.",2) 피고의 주장

The tax base of value-added tax on the instant service is the advertising fee and the instant economic benefit, but the said economic benefit is not the installation cost of the instant facility, but the market price of the instant facility at the time when the instant contract is terminated. However, with respect to the instant facility, it is difficult to calculate the remaining value in around 2023 when the contract term expires, and around that time, the instant facility is worth 0 won due to depreciation, and the economic benefit of this case is also zero won. Even if the said economic benefit, such as the Plaintiff’s assertion, is limited to the part borne by the Plaintiff on behalf of the Do governor, even if it is considered that the said economic benefit is the installation, maintenance, repair

B. Relevant statutes

Attached Form 2 shall be as listed in attached Table 2.

(c) Fact of recognition;

1) The main contents of the instant contract are as follows.

Contract name: A project to improve the train information information system of 134 line Do governor

Contract Amount: 22 billion won (including value-added tax)

Contract bond: 2.2 billion won

Performance guarantee: 2.2 billion won overdue interest rate: 25% per annum;

Contract term: From July 18, 2007 to July 17, 2023

: Place of installation Do governor

Reversion of facilities: Documents to be gratuitously reverted to Do governor from the day following the expiration of the contract period:

1. One copy of a contract for the manufacture, installation and use of facilities;

2. One copy of the special terms and conditions of a contract for the production, installation and use of facilities.

Facilities Production, Installation and Use Contracts

"@@@@@(이하갑'이라 한다)와 계약상대자(주식회사 ***휴먼네트웍스이다. 이하을'이 라 한다)는 이 사건 시설물 제작, 설치 및 사용계약서에 기재한 열차정보안내시스템 설치, 운영에 관하여 계약서 및 특별약관 등에 정하는 바에 따라 신의와 성실의 원칙에 입각하여 이를 이행한다.",제 1조 (목적)

The purpose of this contract is to prescribe detailed matters concerning the production, installation, and use of the instant system required by the Do governor 14th National Assembly (excluding one elected by and from the 1st National Cemetery), and the General Control Center.

Article 2 (Scope of Services)

(1) All the installation, maintenance, operation, etc. of facilities.

(2) All affairs necessary for the display of programs, various information programs, advertisements, etc. of facilities shall be provided for in Article 3 (Types and Scales of Facilities)

(1) B shall be manufactured and installed as the specifications for the facilities required for the history and comprehensive control center of 1, 3, and 4 lines.

Article 4 (Installation and Removal of Facilities)

Production and installation shall be constructed at the expense of B for the installation of facilities and for the removal of existing facilities in accordance with manufacturing specifications presented by A, and for the installation of diverse pipes and distribution lines, and Gap shall cooperate with matters necessary for the construction.

Article 6 (Operation, Maintenance and Repair)

(1) Eul shall be responsible for the operation, maintenance, and repair of the facilities he/she has installed, and shall organize and operate an exclusive organization to enable the regular operation, maintenance, and repair of equipment: Provided, That where an employee in exclusive charge is required to work, A may provide a free of charge only for the section under his/her jurisdiction through mutual consultation.

Article 8 (Term of Contract)

1. The term of this contract shall be fifteen years from the date of conclusion of the contract.

(2) B shall install all facilities and complete a test within 12 months from the date of the contract.

(3) The total term of contract shall be 16 years including the period of installation.

Article 9 (Bearing of Expenses)

B shall bear all the expenses incurred in the installation, maintenance, repair, operation, etc. of facilities installed and operated under this Agreement.

Article 12 (Payment of Advertising Fees)

(1) Eul shall collect advertising fees divided by the number of months in the contract from the date of completion of the establishment (within 12 months from the date of the contract) to the number of months in the contract regardless of the result of the withdrawal of advertising table, from February, May, August, and November 5: Provided, That advertising fees for a quarter corresponding to the date of completion of the establishment shall be calculated on a daily basis from the date of completion of the establishment and shall be paid in the following quarter advertising fees.

Article 16 (Reversion of Facilities)

"Special terms and conditions concerning contracts for the manufacture, installation and use of attached facilities for the ownership and the ownership of assets in all facilities installed in the subway facilities" and Article 17 (Indication and Alteration of Advertisements)

(1) When intending to display the contents of a advertisement, Eul shall submit in advance the contents of the advertisement to Gap along with photographs, design specifications, CDs, etc. identifying the contents of the advertisement.

(2) Liability according to the provisions of the relevant Acts and subordinate statutes, etc. concerning the display of advertisements under paragraph (1), such as permission, reporting, and deliberation, shall be borne by the related agencies and the burden of proof, such as whether the contents of advertisements are true.

(3) Eul shall be displayed at a fixed rate of public service advertisements, commercial advertisements, etc.

Article 20 (Maintenance and Management of Public Structures and Compensation for Damages)

(1) The facilities shall be maintained and managed at the expense of Section B during the contract period.

Special Terms and Conditions on Contracts for Production, Installation and Use of Facilities

Article 3 (Reversion of Facilities)

(2) Ownership of all the facilities installed in the subway facilities shall be gratuitously reverted to A from the day following the end of the contract term, and in no case shall be leased, sold, or offered as security to a third party in any case during the contract term, taking into account that such facilities are public-interest facilities.

(2) On October 14, 2010, Do governor made a reply to the plaintiff's inquiry, and among the contents, the purpose of installing the facility of this case is to provide guidance on the line, and the effect is currently playing in Seoul Matro at present." In relation to legal advice on accounting management, etc. received from Do governor (* accounting corporation) on May 23, 201, the Government Legal Service provided ownership of the facility of this case to the plaintiff, but the facility is used for the benefit of the subway users. Accordingly, according to the contract and special terms and conditions, the plaintiff is subject to considerable restriction on the use of the facility, and the ownership is not final standard in determining the existence of assets, the purpose of installing the facility of this case is to provide guidance on the line, and it is possible for the plaintiff to recognize the facility as the asset of Do governor-General even if it does not own ownership at present, the major value of the facility of this case is as follows.

Seoul Metropolitan Area (State)*** Evaluation Corporation, 1 January 2015)

O Total construction cost for input of the key facilities: 15,000 million won (excluding value added tax)

〇쟁점시설물의 가치추정 방법

본건과 갈은 시설물의 가치는 비용성을 고려한 방식. 시장성을 고려한 방식, 수익성을 고려한 방식에 의해 추정:가능8|« 각 방삭의 록성율 고려하여 최적의 가치 추정 방식을 선택하여 결정함

〇검토

- Method of consideration of market feasibility and profitability: Unapplicable because no comparable transaction example exists and it is difficult to estimate earnings;

- Method of consideration of cost: Partial application, but it is difficult to objectively estimate the cost of re-taking on the basis of 20 effective years;

0 The remaining value in 2023

- limitations on objectively estimating the residual value Tol;

- However, in consideration of the fact that additional capital expenditures are essential for normal operation by 2023, economic value is determined to be sufficient.

[Ground of Recognition] The facts without dispute, the statements in Gap 2 through 4, 12, 14, and Eul 2 (including each number in case of household number), and the purport of the entire pleadings

D. Determination

Article 13 (1) (main sentence) of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter referred to as the "former Value-Added Tax Act") provides that "the tax base of value-added tax on the supply of goods or services shall be the aggregate of the following values, and "if the price is paid in money: the price is paid in money other than money: the market price of the goods or services supplied by the supplier:" ", ............... the following circumstances are considered as a comprehensive consideration of the evidence and the overall purport of the arguments as mentioned above, and ....., Doha seems to have gained substantial benefits from the economic interest of the facility of this case, such as using the subway guidance system for the purpose of public interest, posting advertising advertising, etc., and it appears that the plaintiff would be entitled to use or benefit from the facility of this case after the expiration of the contract of this case* The right to use or benefit from the facility of this case to the contract of this case.

Therefore, Do governor Do governor may, in return for the instant service, consider that Do governor received two parts of the ownership of the instant facility (hereinafter referred to as “non-money purchase”) to be transferred after the expiration of the instant contract with money (hereinafter referred to as “the instant non-money purchase”) in return for the instant service, and pursuant to Article 13(1) of the former Value-Added Tax Act, the instant non-money purchase price shall be deemed to be a certain portion of the market price of the instant service supplied by Do governor Do governor." Accordingly, in this case, the objective value of the instant service market among the market price of the instant service, which can be seen as the price for non-money of this case, should be calculated. Meanwhile, the Defendant may submit arguments and materials supporting the objective tax base and tax amount until the closing of arguments at the trial court, and if the amount of tax to be imposed lawfully by such data is calculated, it must be revoked, but if not, it shall not be revoked, and if so, it shall not be actively imposed by the court ex officio (see, e.g., Supreme Court Decision 9425.

Although the disposition of this case should be calculated on the market price and tax basis of the service of this case actually supplied in each taxable period, the value at the expiration date of the contract of this case (the above 0 won should be seen as 0 won) of the facility of this case is calculated on the amount divided in proportion to the contract period of this case, and the data of this case submitted by the closing date of argument of this case cannot be calculated on the basis of legitimate tax base.Therefore, the tea of this case is illegal.

3. Conclusion

If so, the plaintiff's claim shall be accepted for all reasons, and it is decided as per Disposition.