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조세심판원 조세심판 | 2019-12-25 | 조심2019구2574 | 부가
【Request Number】

The early trial of 2019Gu2574 ( December 26, 2019)

[세 목]

Addition

[Types of Decision]

Correction

[Summary of Decision]

In light of the decision of the Joint Session of Korea on December 20, 2017 that “the supply of an officetel does not constitute the supply of the above national housing”, the claimant may not be deemed to be liable for issuing a tax invoice or for underreporting of value-added tax by reliance on the case of adjudication decision recognized as a national housing subject to the exemption of value-added tax by the said Joint Session of Korea before the said Joint Session of Korea rendered a decision on December 20, 2017, or by the requesting corporation’s failure to issue a tax invoice after December 21, 2017, as well as for underreporting of value-added tax by reliance on the case of adjudication decision recognized as a national housing subject to the exemption of value-added tax. Therefore, it is determined that the disposition authority did not err otherwise in issuing the additional tax on non-issuance of the tax invoice for the non-issuance of the tax invoice after

[Related Acts]

Article 6 of the Framework Act on National Taxes / Article 47 of the Framework Act on National Taxes / Article 47-3 of the Framework Act on National Taxes / Article 48 of the Framework Act on National Taxes / Article 106 of the Restriction of Special Taxation Act / Article 51-2 of the Enforcement Decree of the Restriction of Special Taxation Act / Article 106 of the Enforcement Decree of the Restriction of Special Taxation Act / Article 3 of the Value-Added Tax Act / Article 9 of the Value-Added Tax Act / Article

【Reference Decision】

The early appellate court 2015, 5668 / the early appellate court 2016 Gu0288 / the early appellate court 2017 091

[주 문]

on June 7, 2019, the head of the OOO head of the tax office imposed value-added tax on the second term portion of the value-added tax for the second term portion of the year 2016 on the OO2017 on the second term portion of the year 2017 on the non-issuance of the tax invoice before December 20, 2017, and the non-issuance of the additional tax for the second term to the first term of the year 2016 on the non-issuance of the tax invoice before December 20, 2017, the amount of such tax shall be corrected on the grounds that the non-issuance of the tax invoice and the additional tax for underreporting

As for the imposition of value-added tax for the first term portion of No. 2018 and value-added tax for the second term portion of No. 2017, which the head of the OOOO had against the claimant OO on April 5, 2019 and June 7, 2019, the tax amount shall be corrected on December 20, 2017, on which no additional tax is imposed on non-issuance of the previous tax invoice;

The remaining appeal is dismissed.

[이 유]

1. Summary of disposition;

(a) On November 20, 2015, an applicant's OO (hereinafter referred to as "applicant") shall start a real estate business with the trade name of OOO and build three 156 dong units (residential officetels; hereinafter referred to as "occupant buildings") at the same location as the 20th on December 22, 2017, newly build 27 units (number 27) from July 1, 2017 to December 31, 2017, and 59 units among them (attached Form 2.1) from January 1, 2018 to June 30, 2018, 207, 209 units 59 units (number 2-2, 2-1, 2-2, and 86 units of officetels) at the same location.

In 2017, the supply of the relevant officetels was exempted from value-added tax pursuant to Article 106(1)4 of the Restriction of Special Taxation Act (hereinafter referred to as the "Special Taxation Act") and the first value-added tax was reported in 2017 and 2018.

B. The OOO Co., Ltd. (the Claimant, the Claimant, the Claimant, the Claimant, and the Claimant together with the Claimant) is a corporate entity established on February 13, 2015 and engaged in the OO building construction business, etc., and the Claimant provided the construction services at the time of the construction and sale of the OO building as above (hereinafter referred to as the OO building as the Claimant and the price for the OO building as above;

In 2016 to 2017, the supply of key services is exempted from value-added tax pursuant to Article 106(1)4 of the Special Provision Act, and the value-added tax was reported from 2016 to 2017.

C. On August 2018, the head of the OOO head of the tax office confirmed the details of the tax invoice issued by the applicant corporation on the spot, and notified the disposition authority of the taxation data which was investigated as having been investigated as having omitted the return of value-added tax on the sales of the issue officetel, and on June 7, 2019, the provision of the service at issue constitutes the transaction subject to value-added tax, deeming that the provision of the service at issue constitutes the transaction subject to value-added tax, and revised and notified the OO for the second quarter of the second quarter of the year 2017, OO for the second quarter of the year 2017, OO for the second quarter of the year 2017.

1. Details of imposition of value-added tax on the applicant corporation

(unit: Won)

D. On April 5, 2019, the head of the OOO head deemed that the supply of the instant officetels is not subject to the exemption of value-added tax pursuant to Article 106(1)4 of the Special Act, and subsequently notified the applicant of the correction and notification of the value-added tax OOOO 2, No. 2017, Jun. 7, 2019, respectively, in 2017.

【The imposition of value-added tax on the claimant 2.

(unit: Won)

E. The claimant dissatisfied with this, and the claimant filed an appeal on June 24, 2019 against the imposition disposition of value-added tax in 2018; and on the imposition disposition of value-added tax in 2017, the claimant filed an appeal on August 30, 2019; and the applicant corporation filed an appeal on August 26, 2019 respectively.

2. Opinion of the claimant and the disposition agency;

A. The claimant's assertion

(1) Under the premise that the concept of “national housing” as prescribed by Article 106(1)4 of the Special Act is governed by the classification of buildings as prescribed by the Housing Act, the agency in charge of the disposition of the disposition of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the disposal of the housing.

Under the premise that officetels is divided into an officetel for business use and an officetel for residence, and that it is actually used as a space for residence, but it is not a type of officetel for residence. Under the premise that an officetel for residence should be treated as a house in substance rather than in the form, the National Tax Service prepared and published a guideline to determine whether it is a house. As such, it is not reasonable to discuss the form that a building is not treated as a house under the tax law if it is simply permitted to construct an officetel for office in 2003, and Article 106 (1) 4 of the Special Provision Act does not use the expression “house under the Housing Act” in relation to national housing subject to the exemption of value-added tax. In addition, Article 106 (4) 1 of the Enforcement Decree of the same Act provides that “house below the scale prescribed in Article 51-2 (3) is defined as an “house below the scale prescribed in the Housing Act” and Article 51-2 (4) 3 of the Enforcement Decree of the same Act does not restrict the concept of a house itself as an officetel under the Housing Act.

(2) The key building was built for the purpose of residential use from the beginning after obtaining a building permit as a “residential officetel”. Each heading room was built for the purpose of residential use. As can be seen from the time of construction of a new apartment structure, such as a living room, kitchen, bed room, and a toilet for sale, the claimant first publicizeds and sells the relevant officetel from the beginning as a residential space. In particular, as the applicant is equipped with toilet facilities such as a kitchen facility and bathing room, which cannot be seen in the office, and electric facilities and urban gas were used as a residential space such as construction for the purpose of residential use (the supply of electricity for the building in dispute was newly constructed as a house from the beginning), it constitutes a national housing under Article 106(1)4 of the Act on Special Cases of the Article 106(1) of the Value-Added Tax Act, on the premise that the applicant is not significantly different from the apartment house in question (the heading office also stated the type of officetel as a “multi-unit house” and the issue of the disposition office’s instant officetel ought to be exempted under Article 106(1).

(3) If it is deemed that the issue officetel is not subject to value-added tax exemption, the input tax amount should be deducted, and the disposition agency’s non-taxable practices should be maintained, and the applicant’s interest should be protected.

(4) The issue of whether a residential officetel is treated as a house under the tax law and whether it constitutes a national housing under Article 106(1)4 of the Special Act is a problem of the interpretation of the tax law. Such interpretation of the tax law is not clear from the taxpayer’s standpoint, and in fact, the Tax Tribunal has determined that an officetel constitutes a national housing under Article 106(1)4 of the Special Act in the case of a residential officetel (see, e.g., Supreme Court Decision 2016Gu288, May 17, 2016; 2016Du5668, Mar. 9, 2016).

The petitioners determined that the instant officetel constitutes a national housing under Article 106 (1) 4 of the Act on Special Cases Concerning Taxation, and this is a sufficiently reasonable and persuasive view based on the existing precedents pertaining to the determination of housing under tax law. As long as the interpretation of the relevant provisions was not clear to the Tax Tribunal, which is an expert in tax law, the request for an interpretation that is an applicant outside the tax law does not have accuracy and error, the request for an interpretation that is unreasonable and unreasonable to the applicant outside the tax law, and at least there is a justifiable reason for not imposing penalty.

The Tax Tribunal decided on December 20, 2017 by the Joint Session of Tax Tribunal to determine that the supply of officetels does not constitute the supply of the above national housing (the same meaning as the joint conference on December 20, 2017). However, in the case of the issue of officetels, only the payment of the price for the sale of officetels was made after the joint conference. In all basic acts related to the supply of the issue officetels, namely, the contract for construction of the building, invitation of occupants, sales contract, etc., under the previous position of the Tax Tribunal prior to December 20, 2017, the supply of the issue officetels was conducted on the premise that the supply of the relevant officetel is exempt from value-added tax, and the applicant shall take into account the circumstances that the supply of officetels was not treated as exempt from value-added tax in the process of reporting and paying value-added tax for the first period of 2018.

(5) In light of the fact that the value-added tax on the claimant corporation was value-added tax for the period from the second half to the second half of the year 2016, the second half of the year 2016, and the first half of the year 2017, the tax liability was established prior to the decision of the joint conference, and that only part of the second half of the year 2017 was established after the joint conference (i.e., payment). The value-added tax on the claimant was value-added tax for the period from the second half to the first half of the year 2017, and for the second half of the year 2017, the tax liability was established after the joint conference only for some parts of the second half of the year 2017.

(b) Opinions of disposition agencies;

(1) Article 106(1) of the Special Act provides that value-added tax shall be exempted only for the supply of housing below the scale of national housing under the Housing Act. The interpretation of tax laws and regulations shall not be permitted either extensively or analogically without reasonable grounds, and in particular, it is reasonable to apply the strict interpretation of the special Act to the supply of housing that is exempt from value-added tax pursuant to Article 106(1) of the Special Act, as it accords with the principle of tax equity (see, e.g., Supreme Court Decision 2008Du7830, Oct. 23, 2008).

Therefore, even if the issue officetel is sold in lots and used for residential purposes, it is not subject to the exemption of value-added tax under Article 106 (1) of the Special Act on the Control of Land because it is a building permitted and approved for use as business facilities under the Building Act, and it is constructed as a house under the Housing Act from the beginning and used for residential purposes.

(2) The claimant asserts that the relevant input tax amount should be deducted if the relevant officetel is deemed taxable subject to value-added tax. However, the claimant asserts that the electronic invoice (the claimant: the claimant; the purchaser) originally received is changed to the paper tax invoice and then the additional amount of the value-added tax should be deducted. The paper tax invoice issued after the date of issuance cannot be deemed to be a "ordinary tax invoice issued at the time of supply" under Article 34 of the Value-Added Tax Act, because the paper of the transaction cannot be deemed to be a "tax invoice issued at the time of supply" under Article 34 of the Value-Added Tax Act.

(3) As of the date the liability to pay the value-added tax on the return and payment of the instant officetel sales-related value-added tax is established (as of June 30, 2018), the cases of interpreting the National Tax Service and the Planning and Finance Ministry, a number of cases of determining the Tax Tribunal, and there were circumstances where the applicants were sufficiently aware of the fact that the instant officetel falls under taxable goods at the time when the applicants supplied, reported, and paid the instant officetel, and thus, it is difficult to deem that there is justifiable reason to deem that the supply of the instant officetel is subject to the exemption of value-added tax and to exempt the return and payment of value-added tax.

3. Hearing and determination

A. Key issue

(1) Whether new construction or sale of a main officetel constitutes the supply of national housing exempt from value-added tax.

(2) The propriety of a petition petition seeking the deduction of input tax amounts related to the supply of major officetels.

(3) Whether there exists any justifiable reason to reduce or exempt penalty tax for supplying related officetels and failing to report or pay value-added tax.

(b) Relevant Acts and subordinate statutes: Reference Form 3.

C. Facts and determination

(1) According to the evidence submitted by the claimant and the agency, the following facts are revealed.

(A) The current status of the construction of the key building is as follows.

1) On March 23, 2016, the claimant was granted a building permit to construct a key building, such as an OO and an bit 3 Does.

3. A building permit report for the key building

2) On May 12, 2016, the claimant made the applicant corporation as contractor (representative: petitioner) and started on May 12, 2016, obtained approval for use of the main building on December 22, 2017, and the status of the main building on the building ledger is as shown in 196 table 4.

【The present status of the building at issue 4.

3) The applicant provided a service for the construction work of the building at issue from the claimant, such as 19 1.6 2 3 6 6 6 6 6 6 6 6 6 6.6 6 6 6 6 6.6 2016 201 to 2017 201.

6.1.11.11

1. Details of receipt of the key services cost by the requesting corporation

(unit: Won)

(B) The sales status of the issue officetels is as follows.

1) From July 1, 2017 to December 31, 2017, the claimant sold 27 units listed in the [Attachment 2-B] among the key officetels, and 59 units listed in [Attachment 2-B] among the key officetels from January 1, 2018 to June 30, 2018.

2) On May 18, 2016, the claimant announced the invitation of occupants on May 18, 2016. On the premise that the supply of the instant officetels is subject to the exemption of value-added tax, calculating the sale price (amount of supply) and including only site and building costs, and no value-added tax is separately indicated in the item column of the supply price of the relevant notice, and the value-added tax is separately indicated in the item column of the

3) The key officetels, design drawings, etc. submitted by the claimant appears to have the structure and interior facilities similar to the general apartment, and the electric use contract (1 November 8, 2017) appears to have been concluded by the claimant to be supplied with the “house power” from the OO to the key building.

4) The preliminary return and payment guide of the transfer income tax sent by the disposition agency to the applicant appears to have announced that the key officetels should be the preliminary return and payment of the transfer income tax on the transfer of housing by using it as “type of real estate: apartment complex”.

5) The claimant has not obtained permission to change the purpose of use to a house under the Housing Act after obtaining approval for use of the building at issue.

(C) The details of the claimant’s electronic account statements and paper tax invoices are as follows:

1) The claimant deemed that the value-added tax was included in the original invoice issuance value, and then issued the paper tax invoices, such as bit7 PP, and the date of preparation was written voluntarily on the basis of the initial date of preparation of the invoice.

8. Electronic invoices and paper tax invoices for the 300s

(unit: Won)

2) The claimant filed the value-added tax return from the second to the second period from 2016, and submitted the electronic invoice issued by the requesting corporation on the list of invoices by seller. On January 23, 2019, the claimant submitted the revised return of value-added tax, and submitted the revised list of invoices by seller and by seller included in the revised list of invoices by seller, including the amount in question and the amount in question, “the portion issued other than the electronic tax invoice” in the list of the total tax invoices by seller.

3) In filing a return of value-added tax from the second to the second period in 2016, the applicant filed an electronic invoice for the purchase related to the construction services of the building at issue, and submitted it including the list of invoices by seller at the time of filing a return of value-added tax.

(d) The taxation details of the agency are as follows:

1) On June 7, 2019, the disposition agency deemed that the provision of the key services is not subject to the exemption of value-added tax under Article 106(1)4 of the Specialized Act, and issued a notice of correction and notification of OO for the second period of value-added tax 2016 to the applicant corporation as follows:

8. Details of imposition of value-added tax on the applicant corporation

(1) Details on imposition of value-added tax for the second period of 2016.

(unit: Won)

(2) Details on imposition of value-added tax for the first quarter of 2017.

(unit: Won)

(3) Details on imposition of value-added tax for the second period of 2017.

(unit: Won)

2) On April 5, 2019, the disposition agency deemed that the supply of the instant officetels is not subject to the exemption of value-added tax under Article 106(1)4 of the Special Act, and the applicant made a correction and notification of the value-added tax No. 1 of the Value-Added Tax No. OO 203, Jun. 7, 2019, as in the 2017.

【The Imposition of Value-Added Tax on Applicant 9

(1) Details on imposition of value-added tax for the second period of 2017.

(unit: Won)

(2) Details on imposition of value-added tax for the first quarter of 2018.

(unit: Won)

(2) Comprehensively taking into account the above facts and relevant laws and regulations:

(A) First of all, the claimant argues that the issue officetel is a residential officetel which does not differ from a small house, and that it constitutes quasi-housing under the Housing Act, and thus, it should be deemed as a house exempt from value-added tax under Article 106(1)4 of the Restriction of Special Taxation Act;

Although a business that newly constructs and sells a house is included in real estate sales business due to its nature, it is separate from real estate sales business by deeming it as a construction business that has many tax preferential measures, such as calculating the amount of tax compared to real estate sales (see, e.g., Supreme Court Decisions 97Nu20748, Mar. 13, 1998; 2008Nu20748, Jul. 22, 2010). “Housing” under Article 106(1)4 of the Special Taxation Act and “house” means a newly constructed house for the purpose of using it as a residential purpose from its original date. Where a new house is newly built with its public register as an officetel for business facilities, etc., even if it is later used as a residential purpose, it does not constitute “house” (see, e.g., Supreme Court Decisions 2009Du522, Jul. 29, 2010; 2008Du21768, Jul. 22, 201010>

(B) Next, the claimant asserts that the relevant input tax should be deducted if the relevant officetel is deemed taxable subject to value-added tax. However, the claimant asserts that the electronic invoice (OO purchaser: applicant) originally received is changed into a paper tax invoice and then the amount of the value-added tax is additionally deducted. Since the paper tax invoice issued after the date of issuance cannot be deemed to be a "normal tax invoice issued at the time of supply" under Article 34 of the Value-Added Tax Act, the relevant paper cannot be deducted from the input tax invoice. Article 39 (1) 1 of the Value-Added Tax Act provides that the input tax amount should not be deducted from the output tax amount. In light of the fact that the claimant submitted the list of total tax invoices related to the construction and sale of the relevant building upon filing a return of value-added tax, the claimant did not err by failing to impose value-added tax on the disposition authority while imposing value-added tax.

(C) Finally, in order to ensure the propriety of taxation, tax penalties under tax law are a kind of administrative sanctions imposed when the taxpayer is not obliged to return the tax base in good faith and to pay the tax amount in order to secure the propriety of taxation. Such sanctions are a kind of administrative sanctions imposed when the taxpayer neglects to perform his/her duties in order to ensure that the taxpayer is not aware of the obligations due to the existence of conflicting views in tax law interpretation beyond the scope of simple land or misunderstanding. If there is a circumstance where the taxpayer can be deemed legitimate, or if there is a circumstance that it is unreasonable to expect the party to perform his/her obligations, or there is a reason that it is unreasonable to expect that the taxpayer will not be aware of the obligations. (See Supreme Court Decision 2002Du666 delivered on August 23, 2002, see Supreme Court Decision 2002Du6666).

Until now, there was a conflict between the taxpayer and the tax authority as to whether the provision of an officetel, which is a business facility, falls under the supply of national housing under Article 106 (1) 4 of the Restriction of Special Taxation Act and thus the exemption of value-added tax is applied. Since the conflict between this opinion and the taxpayer exceeds the scope of the site or misunderstanding of the relevant laws, it is difficult to determine that the above exemption of value-added tax is applied to Korea's original decision on December 20, 2017, "the supply of officetels does not fall under the supply of the above national housing." In light of the above purport, it is difficult for the claimant to view that the applicant supplied an officetel on or before December 20, 2017, which was the first day of the decision of the Joint Session of Tax Judges to be exempted from value-added tax by requesting for a judgment for the exemption of value-added tax for the period from 20 years to 20 years to 20 years from the date of the above decision of the Joint Session of Tax Judges.

On the other hand, even after the changed precedent, the claimant provided the supply of an officetel as the object of value-added tax, and did not report and pay the second and second tax in 2017 and the first tax in 2018. Since December 21, 2017, the additional tax for additional payment has the nature of interest paid in relation to the amount of tax unpaid. Since then the second and second tax in 2017, the additional tax for failing to issue a tax invoice, the additional tax for underreporting the return of value-added tax after the second and second tax in 2017, and the additional tax for unfaithful payment cannot be deemed to have any justifiable reason for the taxpayer provided for in Article 48(1) of the Framework Act on National Taxes to have failed to perform his/her duty. Thus, it is determined that there was no error in the disposition of imposing the additional tax for failing to issue a tax invoice for the portion of tax invoice issued after December 21, 2017

4. Conclusion

This case shall be decided as ordered in accordance with Article 81 and Article 65 (1) 2 and 3 of the Framework Act on National Taxes, because the petition for appeal is partly well-grounded as a result of the review.

[Attachment 3] Acts and subordinate statutes

(1) Framework Act on National Taxes (amended by Act No. 12162, Jan. 1, 2014)

Article 6 (Extension of Due Date Due to Natural Disaster, etc.) (1) Where any return, application, request, submission of documents, notification and payment prescribed by this Act or other tax-related Acts is deemed impossible by the specified deadline, or a taxpayer applies for an extension of deadline due to natural disasters or other grounds prescribed by Presidential Decree, the head of the competent tax office may extend the deadline, as prescribed by Presidential Decree

Article 47 (Imposition of Additional Taxes) (1) The Government may impose penalty taxes on any person who violates any obligation under tax-related Acts, as prescribed by this Act or other tax-related Acts.

(2) Penalty taxes shall be an item of the relevant national tax under the tax-related Acts prescribing the obligation concerned: Provided, That in cases of reducing or exempting a relevant national tax, the penalty tax shall not be included in such reduced or exempted national tax.

(3) Penalty taxes shall be added to, or refundable from, payable taxes.

(1) Where a taxpayer has filed a return on the tax base of national tax (including a preliminary return and interim return, but excluding a return filed by a person other than a financial or insurance business entity and a return under the Act on Special Rural Development and Fisheries among the declarations under Article 9 of the Education Tax Act) under tax-related Acts by the statutory deadline for filing a return, and where the taxpayer has filed a return (hereafter referred to as "reported return" in this Article and Article 48) less than the amount to be paid or the refundable tax is more than the amount to be reported (hereafter referred to as "excess return" in this Article and Article 48), the aggregate of the amount to be underreported and the amount to be refunded and the amount to be refunded plus the amount to be refunded (where there is an additional tax under this Act, tax-related Acts and tax-related Acts, and the interest to be paid additionally under tax-related Acts, such amount shall be excluded; hereinafter referred to as "reported

1. In cases of underreporting or overreporting due to an unlawful act: The total of the following amounts:

(a) An amount equivalent to 40/100 (60/100 in cases of under-reported tax amount due to an unlawful act in international trade) of the under-reported tax amount due to an unlawful act;

(b) An amount equivalent to 10/100 of the amount obtained by subtracting the under-reported tax amount, etc. paid by unlawful act from the under-reported tax amount, etc.

2. Cases other than subparagraph 1: An amount equivalent to 10/100 of the underreported tax amount to be paid, etc.

Article 47-4 (Additional Tax for Insincere Payment and Refund) (1) Where a person liable for tax payment (including persons jointly and severally liable for tax payment, persons secondarily liable for tax payment and guarantors who are liable for tax payment on behalf of a taxpayer) fails to pay national taxes (including interim prepayment, preliminary return, payment by interim return and interim return) by the due date under the tax-related Acts, or has paid tax less than the amount to be paid (hereinafter referred to as "excess payment") or has been refunded more than the amount to be refunded (hereinafter referred to as "excess refund"), the total of the following amounts shall be the penalty tax: Provided, That where the stamp tax under Article 8 (1) of the Stamp Tax Act is not paid or the amount of overpaid tax is paid, an amount equivalent to 300/100 of the amount of unpaid tax or underpaid tax (referring to the amount that falls short of the amount to be paid;

1. Amount of unpaid tax or underpaid tax payable (if any additional amount exists in addition to the interest payable under tax-related Acts, such amount shall be added) ¡¿ Period from the day following the payment deadline to the date of voluntary payment or the date of payment notice ¡¿ Interest rate prescribed by Presidential Decree in consideration of the interest rate applied by financial companies, etc.

(1) Where penalty tax is to be imposed under this Act or any other tax-related Act, if the ground for such imposition corresponds to that for extending the due date under Article 6 (1) or the taxpayer has any justifiable ground for non-performance of an obligation, the Government may choose not to impose penalty tax.

(2) Restriction of Special Taxation Act

(1) Article 106 (Exemption, etc. of Value-Added Tax) (1) The supply of any of the following goods or services shall be exempted from value-added tax. In such cases, subparagraphs 1 through 3, 4-5, and 9 shall apply only to the supply by no later than December 31, 2018, and subparagraphs 4-2, 5, 9-2, 9-3, 11, and 12 shall apply only to the supply by no later than December 31, 2017, and subparagraphs 8 and 8-2 shall apply only to the supply by no later than December 31, 2014:

4. National housing prescribed by Presidential Decree and the services for constructing such housing (including remodeling services prescribed by Presidential Decree);

(3) Enforcement Decree of the Restriction of Special Taxation Act

(3) "Scale prescribed by Presidential Decree" in Article 55-2 (4) of the Act means the scale of national housing under the Housing Act (referring to the area based on the exclusive use area per household in cases of multi-family houses prescribed by Ordinance of the Ministry of Strategy and Finance).

(4) "National housing prescribed by Presidential Decree and construction services for such housing" in Article 106 (1) 4 of the Act means the following:

1. Houses not more than the size under Article 51-2 (3);

2. Housing construction services under subparagraph 1 provided by persons registered under the Framework Act on the Construction Industry, the Electrical Construction Business Act, the Fire-Fighting System Installation Business Act, the Information and Communications Construction Business Act, the Housing Act, the Sewerage Act and the Act on the Management and Use of Livestock Excreta: Provided, That fire-fighting system construction supervision projects under the Fire-Fighting System Installation Business Act shall be excluded;

3. Design services for the houses under subparagraph 1, which are provided by the persons registered or reported under the Certified Architects Act, the Electric Technology Management Act, the Fire-Fighting System Installation Business Act, the Professional Engineers Act and the Engineering Industry Promotion Act.

(4) Value-Added Tax Act

Article 3 (Taxable Period) (2) The first taxable period for a person who starts a new business shall be from the commencement date of the business to the ending date of the taxable period to which the relevant date belongs: Provided, That where registration is made pursuant to the proviso to Article 5 (1), it shall be from the registration date to the ending

Article 9 (Transaction Time) (1) The time of supply of goods shall be the time provided for in the following subparagraphs:

1. Where moving goods is required: The time when the goods are delivered;

2. Where moving goods is not required: The time when the goods are made available; and

3. Where subparagraphs 1 and 2 are not applicable: The time when the supply of goods is decided.

Article 32 (Tax Invoice, etc.) (1) Where an entrepreneur supplies goods or services (excluding the supply of goods or services exempt from value-added tax), he/she shall issue an invoice stating the following matters (hereinafter referred to as “tax invoice”) to the person who receives the supply:

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives: Provided, That where the person is not an entrepreneur or is not an entrepreneur, a unique number or resident registration number prescribed by Presidential Decree;

3. Supply value and value-added tax;

4. Date of preparation;

5. Other matters prescribed by Presidential Decree.

Article 34 (Time to Issue Tax Invoice) (1) An entrepreneur shall issue a tax invoice to a person to whom goods or services are supplied at the time of supply for goods or services under Articles 15 and 16.

(2) Notwithstanding paragraph (1), an entrepreneur may issue a tax invoice under Article 17 before the time of supply for goods or services under Article 15 or 16.

(3) Notwithstanding paragraph (1), a tax invoice may be issued by the tenth day (if the day is a holiday or Saturday, referring to the immediately following business day) of the month following the month in which the date of supply of goods or services falls under any of the following cases:

1. Where a tax invoice is issued as of the last day of the relevant month, including the total amount of supply for the calendar month by transaction party;

2. Where a tax invoice is issued as of the date on which the total sum of supply values for a period fixed voluntarily by an entrepreneur within one calendar month for each customer ends;

3. Where a tax invoice is issued as of the date of the relevant transaction, if the fact of actual transaction is verified by related documentary evidence, etc.

(1) Notwithstanding Article 38, the following input taxes shall not be deducted from the output tax amount:

1. An input tax amount where a list of total tax invoices by customer is not submitted under Article 54 (1) and (3), or an input tax amount on the portion not entered or differently entered from the fact, where the whole or part of the registration numbers or supply values by transaction parties is not entered or differently entered from the fact, from among the entries on the list of total tax invoices by customer submitted: Provided, That the input tax amount in such cases as prescribed by Presidential Decree

2. Where no tax invoice or import tax invoice is issued, or all or part of the matters to be entered under Article 32 (1) 1 through 4 (hereinafter referred to as "necessary entry items") on the tax invoice or import tax invoice issued are not entered or entered differently from the fact: Provided, That the input tax amount in such cases as prescribed by Presidential Decree shall be excluded;

3. Newly Inserted by Act No. 1914, Jan. 1, 2014

4. An input tax amount on any expenditure not directly related to business prescribed by Presidential Decree.

5. An input tax amount on purchase, lease, and maintenance of automobiles (excluding those used directly for business types prescribed by Presidential Decree, such as transportation business, automobile sales business, etc.) under Article 1 (2) 3 of the Individual Consumption Tax Act;

6. An input tax amount related to the disbursement of entertainment expenses and expenses similar thereto prescribed by Presidential Decree;

7. An input tax amount related to tax-free business, etc. (including an input tax amount related to investment for tax-free business, etc.) and the land prescribed by Presidential Decree;

8. An input tax amount before filing an application for registration of business under Article 8: Provided, That where an application for registration is filed within 20 days after the end of the taxable period to which the time of supply belongs, those within the additional period from the date of filing the application for registration until the initial date of the taxable period to which the time of supply belongs (referring to the initial

(2) Matters necessary for the scope of input tax amounts not deducted under paragraph (1) shall be prescribed by Presidential Decree.

(5) The Housing Act;

The definitions of terms used in this Act shall be as follows:

1. The term "housing" means all or part of a building with a structure wherein the household members may carry on an independent residential life for a long time as well as the land attached thereto, and it shall be classified into detached housing and multi-family housing;

2. The term "single-house" means a house with a structure wherein one household can reside independently within one building, and the kind and scope thereof shall be prescribed by Presidential Decree;

3. The term "multi-family housing" means housing with a structure wherein each household which jointly uses all or part of the walls, hallways, stairs, and other facilities, etc. of a building, may carry on an independent residential life respectively within one building; its kind and scope shall be prescribed by Presidential Decree;

4. The term "quasi-housing" means any building other than a house and land annexed thereto, which are available for residential facilities, and the scope and type thereof shall be prescribed by Presidential Decree;

5. The term "national housing" means housing falling under any of the following items, the scale of which is smaller than the scale of national housing:

(a) Housing built by the State, a local government, the Korea Land and Housing Corporation under the Korea Land and Housing Corporation Act (hereinafter referred to as the "Korea Land and Housing Corporation"), or a local public corporation established to implement housing projects pursuant to Article 49 of the Local Public Enterprises Act (hereinafter referred to

(b) Housing constructed or improved with financial support from the State or a local government or from the Housing and Urban Fund established under the Housing and Urban Fund Act (hereinafter referred to as the "Housing and Urban Fund");

6. The term "national housing" means housing, the area of which used exclusively for residential purposes (hereinafter referred to as "area of exclusive residential use") does not exceed 85 square meters per family or household (referring to housing, the exclusive residential area of which does not exceed 100 square meters per family or household in the area of an Eup or Myeon, other than an urban area, except for the Seoul Metropolitan area under subparagraph 1 of Article 2 of the Seoul Metropolitan Area Readjustment Planning Act). In such cases, the method of calculating the exclusive residential area shall be prescribed by Ordinance of the Ministry of Land

(6) Enforcement Decree of the Housing Act (amended by Presidential Decree No. 24909, Dec. 4, 2013)

The types and scope of quasi-housing defined in subparagraph 4 of Article 4 of the Act shall be as follows:

1. Dormitory under subparagraph 2 (d) of attached Table 1 of the Enforcement Decree of the Building Act;

2. Multi-user living facilities under subparagraph 4 (o) and subparagraph 15 (c) of attached Table 1 of the Enforcement Decree of the Building Act;

3. Welfare houses for the aged under Article 32 (1) 3 of the Welfare of the Aged Act among welfare facilities for the aged under subparagraph 11 (b) of attached Table 1 of the Enforcement Decree of the Building Act

4. An officetel under subparagraph 14 (b) (ii) of attached Table 1 of the Enforcement Decree of the Building Act.