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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 13, 2007, the Plaintiff entered into a contract with the Es. Es. Es. construction work to conclude a contract for the construction work of a national rental housing complex in the detailed area (hereinafter “instant construction work”) with the Es.S. corporation that is engaged in civil engineering, construction, water supply and drainage, packing, waterproof, painting construction work, etc.
(A) The construction of this case is to create housing sites for constructing national rental housing complexes by performing soil construction, excellent construction, sewage construction, water supply construction, packing construction, structure construction, appurtenant construction, etc. with respect to the total supply area of 263,814 square meters in the Sejong District composed of the following table:
B. The instant construction cost, pursuant to Article 106 of the Restriction of Special Taxation Act, was determined on the premise that the amount calculated by multiplying the construction cost by the ratio of the total construction cost to the site area of national housing from the total construction area is exempted from value-added tax as the supply value of national housing construction services,
However, as a result of a review of the current status of payment of value-added tax on national housing construction projects implemented by SP as well as improvement measures, it is concluded that the national housing construction services exempt from value-added tax should be exempted from value-added tax as construction services for appurtenant facilities to national housing among services falling under the free supply area, such as roads, parks, and facility greenbelts provided outside the national housing complex. On September 3, 2007, the Seoul Special Metropolitan City ordered SPP to request correction of value-added tax already paid in accordance with the above conclusion and to reduce the construction cost for the unpaid value-added tax.
C. From January 15, 2008, the EP Corporation entered into a modified contract with the Plaintiff from January 15, 2008 according to the above review results of the Seoul Special Metropolitan City.