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(영문) 골프장시설공사비 중 코스조성조경조형공사비가 토지조성을 위한 자본적지출로서 그에 대한 부가가치세가 매입세액 불공제되는지 여부(경정)
조세심판원 조세심판 | 1994-07-28 | 국심1993중3086 | 부가
[Case Number]

National High Court 1993J 3086 ( July 28, 1994)

[Items]

Addition

[Types of Decision]

Correction

[Summary of Decision]

Since golf course course courses corporations, turd and landscape architecture corporations fall under the capital expenditure of land to increase the value of land, the input tax amount related to the capital expenditure for the creation of land is deducted, and the disposition imposing value-added tax is legitimate.

[Related Acts]

Article 17 of the Value-Added Tax Act / Do Governor of the Enforcement Decree of the Value-Added Tax Act / Do Governor

【Reference Decision】

National Trial 193 middle 2507

【Determination following Decision】

National Trial 194 Middle 5706

【Disposition】

92.1 portion for the period of 92, which the director of the tax office has notified of correction to the requesting corporation;

With respect to the taxation of value-added tax of KRW 687,037,760 and value-added tax of KRW 330,201,180 for the second period of 92 and value-added tax for the first period of 93 years, 89,689,252 (amounting to 81,535,684 for non-deductible amount, penalty tax of KRW 8,153,568) was corrected by subtracting from the amount of tax returned by the requesting corporation for the first period of 93.

The input tax amount of value-added tax on the golf course facility construction cost of the requesting corporation shall be deducted from the output tax amount of 1 year 92, 78,812,04 won, 41,836,013 won for two years 92, and 7,229,40 won for one year 93, and shall be corrected by correcting the relevant tax amount.

【Reasoning】

1. Summary of the original disposition;

The applicant corporation reported the input tax amount of KRW 590,823,841, and KRW 277,464,386 at the time of reporting the input tax amount of the golf course facilities construction cost, landscaping construction cost, and sculpture construction cost, etc. among the golf course facilities construction cost for the first year of 91, as a corporation that is engaged in the golf course facilities construction in order to run the golf course business in the OOOOOO in Leecheon-gun-gun, Gyeonggi-do., and reported the input tax amount to the disposition agency by reporting the input tax amount for the second year of 92, and reported the input tax amount for KRW 81,535,684 at the time of reporting the expected input tax amount for the first year of 93, and reported the input tax amount for KRW 81,535,684 at the time of reporting the input tax amount for the total

The disposition agency issued a revised notice to the claimant corporation on March 16, 93, of the purchase tax amount related to the capital expenditure for the purpose of land creation of the input tax amount, and applied the additional tax to deduct the input tax amount for 687,037,760 won for the first term of 92, and the value-added tax for 330,201,180 won for the second term of 92, and 81,535,684 won for the expected amount of value-added tax for 93 years was not deducted from the input tax amount for 81,535,68 won for the additional tax and corrected (the refund was made after deducting from the refunded tax amount)

The claimant corporation, which is dissatisfied with it, filed an appeal on December 6, 93 through a request for review on August 16.

2. Opinions of the applicant and the Commissioner of the National Tax Service;

A. The claimant's assertion

Article 17 (2) 4 of the Value-Added Tax Act and Article 60 (6) of the Enforcement Decree of the same Act provide that the input tax amount related to the business of supplying goods shall not be deducted, and since the golf course development cost, etc. shall not be deducted from the output tax amount, the disposition imposing the value-added tax is unfair even in cases where the golf course development cost, etc. correspond to the capital expenditure of the land. The capital expenditure of the land constitutes the cost of the land due to the expenditure to increase the utility value of the land. The golf course provides that the land and the golf course is separate assets (facilities) in the Enforcement Rule of the Act on the Establishment of Balance Sheets and the Use of Sports Facilities (attached Table 1) but the land and the golf course provide that the land and the golf course are separate assets (facilities) but it is unfair to impose the value-added tax by not deducting the input tax amount due to the purchase tax amount related to the creation of the land from the output tax amount.

(b) Opinions of the Commissioner of the National Tax Service;

Since golf course course construction, turd and landscape construction are capital expenditure of land to increase the value of land, it is reasonable to deduct the purchase tax amount under Article 60(6) of the Enforcement Decree of the Tax Act and Article 46015-21 of the Ministry of Finance and Economy (93.1.29) and impose the value-added tax.

3. Hearing and determination

A. Key issue

Among the golf course facility construction cost, it is necessary to determine whether the value-added tax is not deducted from the input tax amount as capital expenditure for the creation of land.

B. We examine the statutes and facts related to this case.

Article 17 (2) of the Value-Added Tax Act provides that the input tax amount under each of the following subparagraphs shall not be deducted from the output tax amount, and subparagraph 4 provides that the input tax amount related to the business supplying the goods or services exempted under Article 12 (including the input tax amount related to investments):

Article 60 (6) of the Enforcement Decree of the same Act provides that "the input tax amount under Article 17 (2) 4 of the Act shall include the input tax amount related to capital expenditures for the creation, etc. of land."

Among the input tax amount of value-added tax on golf course facilities construction cost of the requesting corporation, the input tax amount not deducted by the disposition agency, considering the input tax amount related to the capital expenditure for land creation as the input tax amount for the first year of 92, 590,823,841, 277,464,386 for the second year of 92, and 81,535,684 for the first year of 93, and 949,823,911.

Article 60 (6) of the Enforcement Decree of the Value-Added Tax Act provides that the input tax amount related to the capital expenditure for the formation, etc. of land shall not be deducted from the output tax amount. The purpose of this provision is to clarify that because land is exempt goods, the input tax amount related to the capital expenditure for the formation, etc. of land should be deducted from the input tax amount, and thus, the input tax amount related to the capital expenditure for the formation, etc. of land is to be deducted from the acquisition tax amount regardless of the purpose of the relevant land (the same purport is: the national tax amount: the input tax amount related to the capital expenditure for the formation of land for golf courses in the issue purchase tax amount,

However, the cost of construction falling under the structure of the attached Table 1 of the Enforcement Rule of the Corporate Tax Act among the cost of golf course construction of the requesting corporation is not capital expenditure for the creation of land, but the cost of acquisition of structures which are assets subject to depreciation.

Therefore, it is judged that the input tax amount of value-added tax on the construction cost of structures among the key purchase tax amount(9,823,911) should be deducted from the output tax amount.

Examining the construction of golf course facilities of a requesting corporation which falls under the structures of attached Table 1 of the Enforcement Rule of the Corporate Tax Act.

(1) It is reasonable to view that the Corporation developing tap water and installing pumping facilities to develop tap water and agricultural water to be used at a golf course by a requesting corporation, which falls under water tanks under attached Table 1 of the Enforcement Rule of the Corporate Tax Act.

(2) In order to manage a golf course, the installation of a eng roads and work roads established between the courses of a golf course and the courses, and the entrance roads to the entrance of a golf course and the packing facilities of a e-mail container shall fall under the structures which are the packaging roads in attached Table 1 of the Enforcement Rule of the Corporate Tax Act.

(3) A cleaning agent shall be responsible for the installation of a concrete drainage leading pipe on the outer side of a golf course and the installation of a water pipe (P.V.C. pipes) for water supply and sewerage systems as specified in attached Table 1 of the Enforcement Rule of the Corporate Tax Act, so that agrochemicals remaining in rainwater courses may not be wintered.

(4) A retaining wall and a stone embankment shall fall under an inner wall and a fireproof structure specified in attached Table 1 of the Enforcement Rule of the Corporate Tax Act.

The input tax amount of value-added tax on the construction cost of structures among the major input tax amounts shall be as follows:

[A]

(unit: source)

An input tax amount of 590,823, 84127, 464, 38681, 535, 684, 684, the input tax amount of 2,755,95,956,466,402, 6941, 208, 880, and 10,539,86714,223,28430,000, and 65,342,147,969, 237, and 174,083,240,240,79,79, 7985,690,520,528,841,41,4836,37,94,200, and 880,000, and 10,000,00,00,00

In addition, since the input tax amount on the remainder of the COS creation corporation, landscaping corporation, and shipbuilding construction costs that do not fall under the input tax amount on the construction cost of buildings among the major purchase tax amount is the input tax amount related to the capital expenditure for land creation, it is judged that it cannot be deducted from the output tax

C. This case's petition is subject to partial grounds, so it is decided as per Disposition in accordance with Articles 81 and 65(1)3 of the Framework Act on National Taxes.

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