1. The Defendant’s KRW 303,008,180 and its annual rate from February 1, 2014 to September 9, 2015 to the Plaintiff.

The summary of the case is the case that the plaintiff (contractor) is subject to the disposition of additional value-added tax and additional tax due to the return and payment of value-added tax by mistake in the tax exemption ratio. (1) The plaintiff is against the defendant (contractor) for the payment of construction cost equivalent to the main tax due to the supplementary interpretation of the contract and the compensation for damages equivalent to the amount of additional tax due to tort.

On November 28, 2007, the Defendant, who is a project implementer of the development project of the national rental housing complex in the New Jong-dong, Yangcheon-gu, Seoul, and the New-dong, which was implemented in the New-dong, New-dong, and New-dong, entered into a construction contract with the Plaintiff (formerly changed: AD Construction Co., Ltd.) and Sungwon Construction Co., Ltd. (hereinafter “Mawon Construction”) on the construction project of the said housing complex with the contract amount of KRW 21,172,358,00.

위 계약금액은 주택법 제2조 제3호의 국민주택(주거전용면적이 1호 또는 1세대당 85㎡ 이하인 주택)에 대한 부가가치세 면제를 규정한 조세특례제한법 제106조 제1항 제4호 및 같은 법 시행령 제106조 제4항, 제51조의2 제3항에 따른 면세비율을 31.90%(≒ 국민주택 건설용지 면적 153,860㎡ ÷ 총 개발지구 면적 482,255㎡)로 보고, 나머지 공급가액에 대하여만 10%의 부가가치세 상당액을 가산한 금액으로 결정되었다.

As a result of reviewing the payment status and improvement plan of value-added tax on the national housing construction service project, the Seoul Special Metropolitan City concluded that the national housing construction service exempt from value-added tax includes the portion corresponding to the ratio of the area of the national housing construction site to the total supply area among the services corresponding to the free supply area, such as roads, parks, facility green areas, etc. provided outside the national housing construction site.