Busan High Court-2016-Nu-20265 ( October 24, 2016)

(C) If the ownership of a part of the reclaimed land is acquired by providing floating land reclamation services, it is the supply of taxable services in an economic and substantial quid pro quo relationship.

(C) If public waters reclamation services are provided, the market price of the services shall be calculated as the total project cost required for reclamation works, and in the case of prices other than money, it is difficult to calculate the total project cost in lump sum according to the method of assessment, and thus the market price is higher than the market price, it is contrary to the purport of the provision.

Article 13 (1) 2 of the Value-Added Tax Act

2016du45059 Disposition rejecting the rectification of value-added tax

AAAA et al.1

BB Head of the tax office 1

The second instance decision

Busan High Court Decision 2016Nu20265 Decided June 24, 2016

September 28, 2016

1. All appeals are dismissed.

2. The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent