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대법원 2010. 03. 10. 선고 2009두20649 판결
물류유통단지 개발사업권 취득이 토지관련 매입세액에 해당하는지 여부[국패]
Case Number of the immediately preceding lawsuit

Seoul High Court 2008Nu37895 ( October 15, 2009)


Whether the acquisition of the right to the logistics and distribution complex development project constitutes the land-related input tax amount.


Since the parties agreed to enter into a sales contract for the land and the relevant administrative agencies have a considerable degree of business such as receiving the promise to support the project of this case, it is reasonable to pay the sufficient price for taking over the business right. Thus, it cannot be deemed that the land-related input tax amount is not the land-related input tax amount.

The decision

The contents of the decision shall be the same as attached.


The appeal is dismissed.

The costs of appeal are assessed against the defendant.


In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal by appellant is not accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.