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(영문) 수원지방법원 2014.12.18 2012구합8190
부가가치세등부과처분취소
Text

1. On October 12, 2010, the director of the tax office of the Dongwon Tax Office set forth in attached Form 1 No. 2, which he/she had against the Plaintiff.

Reasons

1. Basic facts

A. During the process of B’s inurnment Party Project (1) B, B, etc. on June 13, 1995, on the land of the aggregate of 1,715.16 square meters in D and E in Singu, Singu, and E (including a change in the name of a charnel house as amended by Act No. 9030 on May 25, 2007, as the Act on Funeral Services, Etc. was amended by Act No. 9030 on May 25, 2007) and the name of the private house was changed to the “urnment Party” (hereinafter referred to as the “urnment Party, etc., hereinafter referred to as the “urnment Party”). The installation permit was obtained on June 26, 1996 by changing the size of the urnment Party into 5,318.4 square meters in size, and the number of the nitium to 25,004 square meters in size (including a change in the content).

Since then C repeated discontinuance of construction work several times due to the lack of construction funds, and around February 2, 2005, at the 21,833th period, C was “a certificate issued and delivered as payment of construction expenses before February 2, 2005,” and “a certificate issued and delivered as payment of construction expenses” for convenience, and thereafter, C was “a certificate issued as a security for the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the security of the construction work.

(2) On February 22, 2005, the Plaintiff constituted “Promotion Council” with F and G, and H, I, and J (hereinafter “the first means”) concluded a sales contract with C to purchase B company’s f billion won project with C on February 22, 2005, and affixed a seal thereon.

2. 23. 23. The existing bonds and obligations related to the winged Party are organized with 30,000 (including the above 21,833) of the winging Party membership certificate, and the company until the completion of the construction work is completed by the agreement on February 23, 2005, with the agreement on February 23, 2005.

AB concluded the agreement.

Then H, K, I, and I.

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