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Reasons
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(영문) 광주고등법원 2018.11.01 2018누4396
부가가치세등부과처분취소
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1. The part of the judgment of the first instance against the defendant shall be revoked.

2. The plaintiff's claim corresponding to the above revocation part.

Reasons

1. Details of the disposition;

2. The court’s explanation on this part of the Plaintiff’s assertion is identical to the reasoning of the judgment of the court of first instance, and thus, citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination

A. Determination as to whether the instant disposition imposing value-added tax is illegal or not (i) whether the instant supply of the instant service constitutes an object of value-added tax exemption (see, e.g., Supreme Court Decision 2003Da7003, Dec. 30, 2003) and Article 106(1)4 of the former Restriction of Special Taxation Act; Articles 106(4)1 and 51-2(3) of the Enforcement Decree of the Restriction of Special Taxation Act; and Article 2 subparag. 3 of the former Housing Act (Amended by Act No. 12989, Jan. 6, 2015; Act No. 13782, Jan. 19, 2016); and

Meanwhile, Article 1(4) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) provides that “The supply of goods or services essential for the supply of goods or services, which are the main transaction, shall be deemed to be included in the supply of goods or services, which is the main transaction.” Article 12(3) provides that “The supply of goods or services essential for the supply of exempted goods or services shall be deemed to be included in the supply of exempted goods or services.” Article 3 subparag. 2 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013) stipulates that “any goods or services, which are the main transaction, are deemed to be included in the supply of goods or services, which are the main transaction pursuant to Article 1(4) of the Value-Added Tax Act.”

Article 14 (1) of the Value-Added Tax Act.

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