Whether the value-added tax is included in auction real estate

If the value-added tax is not included in the successful bid price, the input tax deduction is not allowed.

The contents of the decision shall be the same as attached.

Seoul Administrative Court Decision 2000Gu42386 delivered on April 12, 2001

1. The plaintiff's appeal is dismissed.2. The costs of appeal are assessed against the plaintiff.

This court's reasoning is identical to the reasoning of the judgment of the court of first instance. Thus, the court's reasoning is acceptable in accordance with Article 8 of the Administrative Litigation Act and Article 390 of the Civil Procedure Act.

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance with the same conclusion shall be dismissed as the plaintiff's appeal is without merit. It is so decided as per Disposition.