Seoul High Court (Chuncheon)-2015-Nu1057 (Law No. 17, 2017)

early 2014 Middle 4282 (2015.02)

(C) Whether the input tax amount related to the land should be determined individually on each cost, depending on the content, purpose, and circumstances of the project.

(Main) In the event that a taxpayer mixed a land-related input tax amount and a non-related input tax amount, whether a certain cost constitutes a land-related input tax amount should be determined individually for each cost in light of the content of the business, the purpose and circumstances of the expenditure, etc.

Article 39 of the Value-Added Tax Act

Article 80 of the Enforcement Decree of the Value-Added Tax Act

2017Du44121 Disposition to revoke the imposition of value-added tax.

AAAAA Corporation

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2015Nu1057 Decided April 17, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In the order of the lower judgment, the phrase “value-added tax and additional tax 29,372,580 won for the second term portion of 2012” in Article 1(a) of the order of the lower judgment shall be deemed to read “value-added tax and additional tax 16,00,910 won for the second term portion of 2012”, and the phrase “value-added tax and additional tax 8,98,860 won for the second term portion of 2013” shall be deemed to read “value-added tax and additional tax 4,902,190 won for the second term portion

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed pursuant to Article 5 of the above Act. Since it is clear that there is a error in the judgment of the court below, it is corrected. It is so decided as per Disposition by the assent of all participating Justices on the bench.