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(영문) 수원지방법원 2018.01.18 2016가합1017
부가가치세상당금원등
Text

1. The Defendant’s KRW 4,298,241,00 for the Plaintiff and KRW 6% per annum from August 1, 2013 to April 14, 2016.

Reasons

1. Basic facts

A. As a construction company for the purpose of land construction, housing construction, etc., the Plaintiff entered into a contract for construction works (hereinafter “each of the instant construction works”) with the Defendant with respect to the construction works for housing site development (hereinafter “each of the instant construction works”) in eight housing site development projects (hereinafter “each of the instant construction projects”) as indicated below [Attachment 1], respectively.

5. Construction period of 1 B. 1. 3. 208. 208. 30. 208. - August 16, 201 - 6, 153, 687,00 on May 18, 2007 - 54,014, 2014, 200. 3. 3. 8. 15. 206. 3. 8. 15. 207. 208. 3. 15. 207. 208. 3. 206. 3. 8. 15. 208

B. Among the instant project districts, the portion supplied for the construction of national housing under Article 2 subparag. 3 of the former Housing Act (amended by Act No. 11690, Mar. 23, 2013) was included in the housing construction site that the Defendant supplies for a fee. The Plaintiff and the Defendant calculated by multiplying the total construction cost under each of the instant project districts by the ratio of the area of the national housing site to the total construction cost under each of the instant project districts to the total construction cost under each of the instant project districts. As regards the amount calculated by multiplying the total construction cost under each of the instant project districts by the ratio of the area of the national housing site to the total construction site area in the construction site in the instant project district, the value-added tax shall be exempted on the supply price of national housing construction services under Article 16(1)4 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 201

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