(영문) 수원지방법원 2020.05.14 2019구합69811

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(영문) 수원지방법원 2020.05.14 2019구합69811

부가가치세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On December 28, 2015, the Plaintiff registered the housing construction and sales business with the trade name “B”, and newly built and sold a building of the size of 2,308.09 square meters of underground floors and the total floor area of 9 stories on the ground level C in the wife population in Chungcheongnam-si. However, the Plaintiff obtained a building permit and approval for use with business facilities (officetel, total number of 14 units) from the second to the fourth floor of the above building.

B. Of the foregoing officetels, the Plaintiff sold 9 units in the first taxable period in 2017, 2 units in the second taxable period in 2017, and 3 units in the second taxable period in 2017 (hereinafter “instant officetels”), and the Plaintiff filed a return on supply of the instant officetels as at the time the Plaintiff filed a return on value-added tax for the first and second taxable periods in 2017.

C. As to the instant officetel, the Defendant deemed that it does not constitute a national housing exempt from value-added tax under Article 106(1)4 of the Restriction of Special Taxation Act, and subsequently notified the Plaintiff of the amount of value-added tax for the first period of October 2, 2018, KRW 166,885,570, and value-added tax for the second period of 2017, and KRW 36,268,860 for the second period of 2017. After distinguishing the value of the instant officetel’s land and building from the value of the instant officetel’s land and building in the course of tax judgment filed by the Plaintiff, the Defendant corrected the amount of tax for the first period of 2017, KRW 46,163,955, and KRW 10,101,570 among value-added tax for the second period of 2017, respectively.

[Attachment 120,721,615 won of value-added tax for the first term of 2017 (i.e., 166,85,570 won - 46,163,95 won) and the second term value-added tax for the second term of 2017 (i.e., 36,268,860 won - 10,101,570 won) as the amount of tax after a reduction or correction]

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion of the instant officetel is as follows.

참조조문

-조세특례제한법 제106조 제1항 제4호

유사 판례

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