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(영문) 대구지방법원 2016.01.27 2015구합22174
부가가치세부과처분취소
Text

1. The Defendant’s additional tax on November 25, 2013 and January 16, 2014 as indicated in the attached Form 1 Disposition List against the Plaintiff.

Reasons

1. Details of the disposition;

A. On December 31, 2007, the Plaintiff, along with the case industry, was awarded a contract for construction cost of KRW 22,288,357,000 for a housing site development project site development project (hereinafter “instant construction project”) by designating the construction cost as KRW 22,288,357,00 from the Gangdong-gu Seoul Metropolitan Government Gangseo-gu project site development project to the Han River site development project district (hereinafter “instant project district”).

(hereinafter “instant contract”). The instant construction site includes 151,840 square meters of national housing construction site, housing construction site exceeding national housing scale, 40,114 square meters, and other 103,571 square meters.

B. After reviewing the current status of payment of value-added tax on national housing construction service projects implemented by SP and improvement plans, the Seoul Special Metropolitan City deemed that “value-added tax corresponding to the ratio of national housing construction site area to the total supply area of the value-added tax on all construction services to the total supply area of national housing among value-added tax on all construction services is exempted,” and ordered EP to withdraw the reduction of construction price through design change with the contractor in relation to the national housing construction project for which value-added tax is not yet paid.

C. E. E.S. A. As to the instant construction project, only the construction cost corresponding to the ratio of the construction site in excess of national housing scale (48.62%) among the entire construction site for apartment housing (48.62%) is subject to value-added tax. Construction cost corresponding to the ratio of the construction site for national housing (51.38%) is subject to value-added tax exemption, and the Plaintiff paid KRW 26,397,00,000 for construction cost, including value-added tax 1,186,830,677 for construction cost corresponding to the ratio of the construction site exceeding national housing scale, and the Plaintiff paid KRW 1,186,830,67 for the Plaintiff from the second half of 208 to the first half of 2012.

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