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(영문) 수원지방법원 2015.04.29 2014구합53545
부가가치세등부과처분취소
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. The Plaintiff is a non-profit corporation that has established comprehensive and systematic support projects for small and medium venture businesses in accordance with the Ordinance on the Establishment and Operation of the Seongbuknam Industrial Promotion Foundation.

B. As a part of support projects for small and medium venture businesses, the Plaintiff established six centers within Sungnam City, and leased offices to small and medium venture businesses at rent lower than market price.

제1센터 (킨스타워) 제2센터 (성남벤처빌딩) 제3센터 (제1비즈니스센터) 제4센터 (제2비즈니스센터) 제5센터 (글로벌게임허브센터) 제6센터 (모바일게임허브센터) 위치 성남시 분당구 정자동 25-1 성남시 수정구 수진1동 587 성남시 중원구 상대원동 190-1 SKⓝ테크노파크 성남시 중원구 상대원동 135-5 성남공장 성남시 분당구 서현동 263 분당스퀘어 개소일 2005. 8. 29. 2000. 11. 15. 2007. 2. 1. 2009. 4. 8. 2009. 6. 9. 2011. 8. 9. 입주 업체 22개사 24개사 12개사 14개사 19개사 22개사 비고 제1, 2센터는 성남시의 행정재산, 제3센터는 원고 소유 재산이고, 제4, 5, 6센터의 경우 원고가 타인으로부터 임차한 건물을 입주업체들에게 전대하는 방식으로 운영함. 다.

With respect to revenues and expenses incurred in the above occupancy support project, the Plaintiff paid rent from the occupant enterprise to the sales tax base, ② the Plaintiff calculated the rent and related expenses paid to the lessor of the building 4, 5, and 6 center as the purchase tax base, and paid the value-added tax by paying the value-added tax. ① The above amount is the earnings accrued from the profit-making business of a non-profit corporation as provided for in the Corporate Tax Act, and ② the corporate tax has been paid by paying

The defendant is the 5th Center ( Global Game hub Center) and the 6th Center mobile game hub center, and the above 5 and 6th Center.

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