(영문) 제주지방법원 2019.05.29 2018구합5677

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(영문) 제주지방법원 2019.05.29 2018구합5677

부가가치세부과처분무효확인

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 29, 201, the Plaintiff entered into a contract with B Co., Ltd. (hereinafter “B”) on the use of wind power generation site C.

The main contents are as follows:

(‘A’ and “B” refer to the Plaintiff, and “B” refers to B). C The outline of this project is as follows:

Article 2 (Period, etc. for Using Site) (1) of the New wind Power Generation Project inside and outside of about 30MW provides a site on the table on the current status of a lot necessary for a wind power generation project in Jeju Special Self-Governing Province for the use of B for 20 years from the date of completion of the authorization and permission for the electric power generation business after designating the wind power generation district in Jeju Special Self-Governing Province, and in this regard, superficies shall be granted to B to install and operate a wind power generation machine (including a day), access road (road passage, electric wire lines, etc.), transformation room, monitoring room, etc. during the period of site use, and superficies established and registered as superficies established as a person holding superficies B.

2. In the case of transferring the right to use the site to a third party, A shall agree to transfer the site to a third party under the same terms and conditions as the terms and conditions of this contract.

(4) A shall manage the site under paragraph (1) and its neighboring areas that affect the project as at the date of execution of this contract, as a duty of care, so that B may be used as at the date of execution of this contract, and where A changes in the conditions of the site and its neighboring areas before the period of use of B, it shall be agreed

Article 3 (Payment of Fees for Use of Site) (1) In return for the use of this site, B shall pay Party A the annual rent of the site to Party B 20 million won/MW (the installation capacity of this site and the additional tax rate) before the removal of wind power generation by year.

(2) In principle, the rent for the use of a site under the preceding paragraph shall be paid in advance at the end of January each year.

(3) The wind power plant or main project shall be transferred to a third party.

유사 판례

-제주지방법원 2019. 05. 29. 선고 2018구합5677 판결

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