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Reasons
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(영문) 서울행정법원 2015.05.22 2014구합74930
부가가치세부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On February 15, 201, the Plaintiff, a company established for the purpose of real estate leasing business, concluded a contract for the extension work of the Guro-gu Seoul Building B Dong (hereinafter “instant building”) with a general housing construction company (hereinafter “Gyeongwon Construction”) (hereinafter “instant building”).

B. The Plaintiff obtained approval for the use of the instant building on May 4, 2012, and the same year.

6. 28. Completion of registration of initial ownership preservation.

Since then, the Plaintiff was issued a tax invoice of KRW 1,240,000 (i.e., KRW 140,000,000 for February 2, 2012, and KRW 1,100,000 for KRW 1,100,000 for KRW 20,000 for the following reasons (hereinafter “instant tax invoice”).

On September 10, 2012, the tax invoice issued date of 20,000 KRW 60,000,000,000 for extended construction works on September 10, 2012, 200, KRW 30,000 for extended construction works on October 24, 2012, KRW 30,000,00 for extended construction works on March 15, 2013; KRW 300,000,000 for extended construction works on April 23, 2013; KRW 30,000 for extended construction works on April 23, 200, KRW 30,00 for extended construction works on 00,00 for each of 00,000 for extended construction works on 040,00 for 00,000 for extended construction works on 1630,000 for 00,000 for extended construction works on 1630,000.

C. As a result, the Defendant conducted an on-site verification of value-added tax on the Plaintiff from August 6, 2013 to January 14, 2013, on the premise that the time of supply for the instant construction project falls under the case where the instant tax invoice was issued after the time of supply, which is the date of approval for the use of the instant building, and thus, the Defendant would not deduct the input tax amount of KRW 1,240,000 for the second period of February 2012, with the view to not deducting the input tax amount of KRW 16,61,40, and value-added tax for the first period of January 2013.

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