logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
지방자치단체가 주민복지 목적으로 운영하는 종합체육시설 이용대가에 대한 부가가치세 면제여부
조세심판원 질의회신 | 2011-06-14 | 기획재정부부가가치세제과-378 | 부가
Document Number

Value-Added Tax System of Ministry of Strategy and Finance-378 ( October 15, 2011)

Items of Taxation

Addition

Journal

Where a local government constructs a comprehensive sports facility under the Korea Standard Industrial Classification (Public Notice No. 2007-53) for the purpose of preparing a sports space for all of the local residents and allows the residents to use it and receives fees therefor, it shall be subject to taxation.

Congress RESALS

If a local government constructs a comprehensive sports facility under the Korea Standard Industrial Classification (Public Notice No. 2007-53 of the Korea National Statistical Office) and allows its residents to use it and receives consideration, it shall not be eligible for tax exemption pursuant to Article 12 (1) 18 of the Value-Added Tax Act and subparagraph 3 of Article 38 of the Enforcement Decree of the same Act.

Related statutes

Article 12 of the Value-Added Tax Act

Main text

1. Factual basis

○* Viewing is to build and operate “*** National Sports Center”.

arrow