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조세심판원 질의회신 | 2012-03-21 | 부가가치세과-305 | 부가
Document Number

Value-added Tax (Value-added Tax) (2012.03.22)

Items of Taxation



The sale of depreciable assets, such as buildings, on which taxes have been imposed for remaining goods when the closure of the business is discontinued after the closure of the business, shall be deemed the supply of goods, and the input tax amount shall not be deemed deducted for the case of the resumption of the business without the sale of goods.

Congress RESALS

1. The sale of depreciable assets, such as buildings, etc. on which the remaining goods have been levied upon the closure of the business after the closure of the business; 1. The sale in the current opening of the business shall be deemed the supply of goods pursuant to Article 1(1) of the Value-Added Tax Act; and 2. The supply of goods shall not be deemed the supply of goods for which the input tax amount is not deducted pursuant to Article 6(4)

Related statutes

Article 6 of the Value-Added Tax Act

Main text

[Reference Materials Related to]

1. Factual basis

○ A corporation that closes its business due to a business depression in November 2007, as a foreign investment corporation that runs the manufacture and wholesale business of kimchi;

- The declaration and payment shall be made on the remaining goods upon closing the depreciation assets such as buildings and machinery and apparatus which had not been disposed of upon closure of the business;

○ In August 2010, a corporation will resume its business for business normalization, and a business registration certificate shall be issued with the same number as before the closure of its business.

- No sales will accrue after resumption because they do not work normally, unlike the initial plan;

- Factory facilities are in the state of trial operation to prevent deterioration;

- currently planning liquidation under the Commercial Code, which considers that there is no possibility of business normalization;

○ Reference. A corporation has no new acquisition of depreciation assets, such as buildings after the resumption of its business.

On the other hand, the corporation is entitled to deduct input tax amount related to trial operation expenses, etc. to prevent the deterioration of factory facilities.

2. Contents of questioning;

1. Whether the value-added tax is levied on the corporation if it sells the depreciable assets under its current state, such as the building on which it has already imposed any remaining goods when it discontinues its business; and

2. Where depreciable assets are re-closed without selling them under the above “1”, the place where such assets are re-taxable as remaining goods at the time of closure of business.