Time of supply for services

The time of supply of services shall be when services are provided or goods, facilities or rights are used.

Article 22 of the Value-Added Tax Act

Seoul Administrative Court-2012-Gu Partnership-29011

AA

○ Head of tax office

December 20, 2013

2014.03.14

1. The part that exceeds 29,220,350 won among the disposition of imposition of value-added tax for the second term of 2006 imposed on the Plaintiff on August 3, 2011; the part that exceeds 29,59,180 won among the disposition of imposition of value-added tax for the second term of 2006; the part that exceeds 29,596,180 won among the disposition of imposition of 174,227,450 won of value-added tax for the first term of 2007; the imposition of value-added tax for the second term of 2007; the imposition of KRW 14,893,440 of value-added tax for the second term of 207; the imposition of KRW 1,254,751,690 of corporate tax for the business year of 207; and the imposition of more than 154,340,420 won of

2. The plaintiff's remaining claims rate are dismissed.

3. One-fourth of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

Cheong-gu Office

The Defendant revoked the disposition of imposition of value-added tax for the second term portion of 2006 against the Plaintiff on August 3, 201, KRW 174,277,10, and value-added tax for the first term portion of 207 KRW 179,227,450, and value-added tax for the second term portion of 207 on 2007, KRW 41,342,910, value-added tax for the second term portion of 208, and KRW 57,62,560, value-added tax for the first term portion of 209, KRW 57,62,560, and KRW 108,895,480, KRW 254,751,690, corporate tax for the business year of 207, KRW 861,560, corporate tax for the business year of 208, KRW 209, KRW 806,806.

1. Details of the disposition;

A. The Plaintiff is a company established on August 29, 2002 for the purpose of specialized management, etc. of rearrangement projects.

"나. 피고는 2011. 4. 7.부터 4, 26.까지 원고에 대한 세무 조사를 실시하여 원고가 ①2007 사업연도부터 2008 사업연도까지 ○○1구역 도시환경정비사업 초합설립추진 위원회(이하 1○○1구역 추진위원회'라고 한다)로부터 43억 5,000만 원 지급받았고, ② 2006 사업연도에 △△1구역 주택재개발정비사업조합설립추진위원회 이하 △△1구역추진위원회'라고한다)로부터 7억원을 지급받았음에도, 2006 사업연숟부터 2009 사업연도까지 합계 55억 4,100만 원의 매출액을 누락하였다고 판단하고,위 55억 4,100만원 중 부과제척 기간이 경과하지 아니한 44억 2,100만 원과 관련하여| 2011. 8, 3，원고에게 2006년 2기분 부가가치세 174,277,410원, 2007년 1기분 부가가치I세 179,227,450 원, 2007년 2기분 부가가치세 144,893,440원，2008년 2기분 부가가치세 41，342,910원，2009년 1기분 부가가치세 57,622,560원, 2006 사업연도 법인세 108,995,480원，2007사업연도 법인세 1,254,751,690원, 2008 사업연도 법인세 88,561,260원,| 2009 사업연도법인세 88,466,800원을 경정 고지하였다(이하이 사건 처분이라고 한다).",다. 원고는 이에 불복하여 2011.10. 28. 조세심판원에 심판을 청구하였으나，위 청구는 2012. 5, 30. 기각되었다.

[In the absence of a dispute with recognition, Gap evidence 1 (including paper numbers; hereinafter the same shall apply), 1 through 9, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Determination on the argument regarding the promotion committee of ○○1

1) The plaintiff's assertion

A) The Defendant determined that the “basic plan” was established on June 30, 2006, and that the designation of the 1 zone was completed on December 28, 2007, but the establishment of the basic plan was made on December 18, 2009, and did not carry out the designation of the rearrangement zone.

B) The amount that the Plaintiff received from the ○○1 District Promotion Committee is not the payment for the provision of services, but the advance payment is also the payment for the provision of services, and as ○1 District Promotion Committee requested the payment of the service amount, the time of supply for the service and the time of attribution of

2) Relevant statutes

As shown in the attached Form.

3) Facts of recognition

"A) On August 31, 2005, the Plaintiff entered into a special management services contract for ○○1 District 1001 △△△△△△△, and its main contents are as follows; Na △△△△△ on June 30, 2006, including ○1 District △△△△△△△, established a basic plan for urban and residential environment improvement, and the head of △△△ City △△△△△△ City △△△△ City △△△△△○ 14-5 District △△△△△△, and the head of △△△△ City △△△ City △△△△ City △△△△△ was approved as a promotion committee under the Act on

(C) On December 28, 2006, the Plaintiff entered into a contract with the committee for promotion of ○○ Area 1 and the committee for promotion of urban environment rearrangement projects on August 31, 2005 (hereinafter referred to as “the instant contract”). The committee for promotion of ○1 and the committee for promotion of ○1 decided to hold a residents’ general meeting on May 18, 2007 to report on the selection of the Plaintiff as a collaborative company, and to report on the selection of the Plaintiff as a collaborative company, and passed a resolution on the agenda to be selected as a joint implementer by △△△ Industrial Development Co., Ltd. and △△△ Industrial Co., Ltd.;

E) On June 15, 2007, 2007, 5th promotion committee held a promotion committee and resolved on the agenda on which 40% of service amount is pre-paid to the Plaintiff.

F) Meanwhile, on December 28, 2007, the △△△ City Mayor designated and publicly announced a large scale of △△△△△○○ Dong, including ○1, as an urban renewal acceleration district. On December 18, 2009, 2009, and determined and publicly announced an urban renewal acceleration plan in accordance with the above financial improvement promotion district.

G) The amount that the Plaintiff received from the Promotion Committee for Zone 01 from June 22, 2007 to September 18, 2008 and appropriated as an advance payment is as follows.

H) On September 18, 2008, the Plaintiff entered into an agreement with the committee for promotion of ○1 region, and the main contents are as follows.

I) ○○ testified in this Court for the following purposes:

4) Determination

A) Determination on the first argument

(1) The fact that the △△△ Metropolitan City Mayor established a master plan for urban and residential environment improvement on June 30, 2006, including ○1; △△△△△○○ Dong-dong 14-5, △△△△△△, as seen earlier.

"원고는, △△광역시장이 『도시재정비 촉진을 위한 특별법에 따라 ○○1구역이 포함된 △△ △△구 ○○동 일대를 재정비촉진지구로 지정함에 따라 『도시 및 주거환경정비법』에 따라 수립된 도시，주거환경정비기본계획은 효력이 없어지게 되었다는 취지로 주장한다. 살피건대，① 구 『도시재정비 촉진을 위한 I특별법(2008. 2. 29. 법률 제8852호로 개정되기 전의 것, 이하，구 도시재정비법'이라立 한다) 제2조 제2호에 의하면, 정비촉진사업_은 재정비촉진지구 안에서 시행되는 ;『도시 및 주거환경정비법』 에 의한 주거환경개선사업.주택재개발사업.주택재건축사업•도시환경정 비사업 등을 의미하는 점, ② 구 도시재정비법 제3조에 의하면, 동법은 재정비촉진지구' 안에서 다른 법률에 우선하여 적용되나, 동법이 규정하지 아니한 사항에 대하여는 당 해 사업에 관하여 정하고 있는 관계 법률이 적용되는 점, ③ 구 도시재정비법 제13조 제1항 제1호는 재정비촉진계획이 결정 •고시된 때에는 『도시 및 주거환경정비법』제3조의 규정에 의한 도시•주거환경정비기본계획의 수립 또는 |변경며 있은 것으로 본다"라고 규정하고 있는 사실에 비추어 구 도시재정비법의 규정들도 재정비촉진지구 가 지정되기 전에 『도시 및 주거환경정비법ᅨ 에 따라 수립된 도시 •주^환경정비기본 계획이유효함을 전제로 하고 있는 것으로 보이는 점 등을 종합하면, 구 도시재정비법 에 따라 ○○1구역이 포함된 △△ △△구 ○○동 일대가 재정비촉진지구로 지정되어 동법이 재정비촉진지구 안에서 다른 법률에 우선하여 적용된다 하더라도, △△ △△구 ○○동 일대가 재정비촉진지구로 지정되기 전에 『도시 및 주거환경정법에 따라 이루어진 절차는 유효하다고 할 것이므로, 기본계획의 수립은 2006. 6. 30. 이루어졌다고 봄이 상당하다.",(2) 구 도시재정비법 제13조 제1항 제1호는 •재정비촉진계획이 결정 •고시된 때에는 그 고시일에 『도시 및 주거환경정비법』 제3조의 규정에 의한 호•시 •주거환경 정비기본계획의 수립 또는 변경, 동법 제4조의 규정에 의한 정비구역의ᅮ 지정 또는 변 경 및 동법 제4조의 규정에 의한 정비계획의 수립 또는 변경이 있은 것으로 본다 라고 규정하고 있다. 살피건대, △△광역시장이 2007. 12. 28. ○○1구역이 포함된 △△ 유위 재정비촉진 으므로, 정비구성구 ○○동 일대를 재정비촉진지구로 지정 •고시하였立, 2009. 12. 18.지구에 관하여 재정비촉진계획을 결정 •고시한 사실은 앞서 본 바와 같 역의 지정은 2009. 12, 18. 이루어졌다고 봄이 상당하다:

B) Judgment on the second argument

"1) 구 부가가치세법(2009. 4. 1. 법률 제9617호로 개정되기 전의 것) 제9조제2항은용역이 공급되는 시기는 역무가 제공되거나 재화 시설물 또는 권리가 사용되는 때로 한다고, 구 부가가치세법 시행령(2009, 7. 22. 대통령령 제21634호로 개정되기 전의 것) 제22조 제2호는 '완성도 기준지급，중간지급 장기할，또는 기타 조건부로 용역을 공급하거나 그 공급단위를 구획할 수 없는 용역을 계속적으로 공급하는 경우에는 그 대가의 각 부분을 받기로 한 때를 용역斗 공급시기로 본다짝고 각 규정 하고 있는바, 위에서 살펴본 바와 같이 원고는 ○○1구역 추진위원회와 업무수행 단계 별로 각 용역금액의 10%를 지급받는 조건으로 용역을 공급하기로 하였으므로, 용역의 공급시기는 그 대가의 각 부분을 받기로 한 때 도래한다고 할 것이다. |한편, 구 법인세법(2009. 12. 31. 법률 제9898호로 개정되기 전의 것) 제40조 제1항은내국법인의 각 사업연도의 익금과 손금의 귀속사업연도 그 익금과 손금이 확정된 날이 속하는 사업연도로 한다 라고 규정하고 있다.", "(2) 살피건대, 앞서 거시한 증거와 인정한 사실에 변론 전체의 취지를 더하여 알 수 있는 다음과 같은 사정들，즉 ① 이 사건 계약 제7조 제1항 및 제8조 제1항에 의하면, ○○1구역 추진위원회는 업무수행 단계별로 원고에게 각 용_금액의 10%를 지급하여야 ○○，Project Financing에 의하여 자금을 조달하거나 공동시행자(시공사) 가 선정되기 이전에는 원고에게 용역대금의 지급유예특 요청할 수 있는 점, ② ○○1 구역 추진위원회의 위원장이었던 ○○○가 이 법정에서○○1구역 추견위원회는 ：원고 에게 용역대금을 지급할 만한 자금이 없었기 때문에 미를 지급하지 못하였고，대신에 원고가 원금과 이자를 상환하는 것을 조건으로 ○○은행으로부터 4,300,000,000원을 차입하여 원고에게 이를 대여하였다'는 취지로 진술한 점，③ ○○1구付 추진위원회는 2007. 6. 15, 제5차 추진위원회의를 개최하여 원고에게 ：용역금액의 40국를 먼저 지급 하기로 결의한 점, ④ 원고는 2008. 9. 18. ○○1구역 추진위원회와 위4,350,000,000 원은 ○○1구역 추진위원회가먼저' 지급한 자금으로서 원고가 원금과:이자를 상환할 의무가 있다'는 취지의 약정을 체결한 점, ⑤ 실제로 ○○1구역 추진위원회가 ○○은행 으로부터 차입한 4,350,000,000원에 대한 원금의 일부와 이자는 원고가 상환한 것으로 보이는 점 등을 종합하면, ○○1구역 추진위원회가 원고에게 지급하여야 할 용역대금 은 지급이유예된 것으로 보이고, ○○1구역 추진위원회가 ○○은행으로부터 차입하여 원고에게 지급한 4,350,000,000원은 용역대금이 아니라 선수금으로 판단된다. 따라서 아직 용역대금을 받기로 한 때가 도래하지 않아 용역의 공급시기와 익금의 귀속시기가 도래하지 않았다고 봄이 상당하므로, 원고의 이 부분 주장은 이유 있다. 나. △△1구역 관련 주장에 대한 판단",1) 원고의 주장

A) The Plaintiff was selected as a rearrangement project management contractor before the promotion committee of △△-1 Zones was approved as a promotion committee under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents. Thus, the contract concluded between the Plaintiff and the promotion committee of △-1 Zones shall

B) Since the △△1 District Promotion Committee cancels a contract concluded between the Plaintiff and the △△ District Promotion Committee, the time of supply for the service has not yet arrived and the supply price of the service has not been determined.

2) Relevant statutes

It is as shown in the attached Form.

3) Facts of recognition

가) 원고는 200丄12. 2. △△1구역 추진위원회와 1△△1구역 주택재개발정비사업 전문관리용역계약'을 체결하였는데, 그 주요 내용은 다음과 같다.

B) On February 24, 2006, 2006, the Promotion Committee for △△ District 1 decided to hold a general meeting of residents to report the fact that the Plaintiff was selected as a specialized management company for the rearrangement project and to authorize the Plaintiff to do so.

C) The amount appropriated by the Plaintiff as an advance from March 8, 2006 to April 17, 2008 by the Promotion Committee for △-1 Zones is as follows:

D. On February 26, 2009, the head of ○○ Gun approved the △△ District Promotion Committee as the Environmental Improvement Promotion Committee under the Environmental Improvement Act.

On May 15, 2009, the ○○ District Promotion Committee was the agenda to select the ○○○○○○ as a rearrangement project management company on the following matters: “The ○○ District Promotion Committee, which opened the city and residence, sent a document to notify the Plaintiff of the termination of the contract and the settlement of expenses on May 19, 2009, and the principal contents are as follows: “The ○ District Promotion Committee, which opened the city and residence, sent the document to notify the Plaintiff of the termination of the contract and the settlement of expenses”; “The principal contents are as follows:

4) Determination

- ； .

A) Determination on the first argument

Article 14 (1) 2 of the former Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (amended by Act No. 944 of Feb. 6, 2009) and Article 14 (2) of the same Act provide that "the Promotion Committee shall select a specialized maintenance business operator through competitive bidding prescribed by the operating regulations set forth in Article 15 (2)." However, if the Promotion Committee intends to select a specialized maintenance business operator, it should be selected through competitive bidding prescribed by the Minister of Land, Transport and Maritime Affairs after obtaining approval of the Promotion Committee of the head of the Si/Gun pursuant to Article 13, and then the designation should be made through competitive bidding prescribed by the Ordinance of the Ministry of Land, Transport and Maritime Affairs (amended by Act No. 9444 of Feb. 6, 2009).

B) Judgment on the second argument

Article 13(1) of the instant contract provides that, where the Plaintiff fails to commence the service even after the agreed commencement period is over, the service cannot be completed due to the Plaintiff’s cause attributable to the Plaintiff, the Plaintiff becomes unable to perform its normal duties due to bankruptcy, etc., and where the Plaintiff cannot achieve the purpose of the contract in violation of other contractual terms: In the event that the Plaintiff’s other contractual terms cannot be fulfilled: △△△ One Project Promotion Committee may rescind all or part of the contract; and Article 13(2) of the instant contract provides that, where it is difficult to perform the contract due to force majeure, the △△ One Project Promotion Committee and the Plaintiff may rescind all

However, as seen earlier, it cannot be deemed that the promotion committee of △△1 has the right to statutory rescission or contract rescission. Moreover, on May 19, 2009, 2009, the promotion committee of △1 Zones sent to the Plaintiff a written statement to the effect that the Plaintiff is not selected as a specialized operator of △1 Zones, and that the former contract was rescinded by the promotion committee of △1 Zones. As such, the promotion committee of △△1 Zones cannot be deemed to have rescinded the contract concluded between the Plaintiff and △1 Group promotion committee. Accordingly, the Plaintiff’s assertion on this part is without merit.

(c) If the committee for promotion and cancellation of Zone 1 among the dispositions in this case is based on the reasonable calculation of tax amount, the value-added tax for the second period of 2006 to be paid by the plaintiff shall be 29,220,350 won (the original unit, the same shall apply hereinafter), the value-added tax for the first period of 207 shall be 0,596,18b, the value-added tax for the second period of 207 shall be 41,342,910, the value-added tax for the second period of 2008 shall be 47,62,560, the value-added tax for the second period of 207, the value-added tax for 208, the value-added tax for the 205, the amount exceeding 154,340, 420, the corporate tax for the business year of 207, the amount imposed for 207, 209, the amount imposed for 20784, 209.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claims of the plaintiff are without merit, and it is so dismissed as per Disposition.