(영문) 수원지방법원 2016.02.02 2015구합63587

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(영문) 수원지방법원 2016.02.02 2015구합63587

부가가치세부과처분무효확인 등 청구의 소

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1. The part concerning the claim for payment of money among the lawsuits of this case shall be dismissed.

2. The plaintiff's remaining claims are dismissed.

3...

Reasons

1. Details of the disposition;

A. The Plaintiff is a housing association established for the purpose of newly building and selling in Ansan-gu B apartment (hereinafter “instant apartment”) in Ansan-si.

B. The Plaintiff, while running the pertinent business, reported and paid value-added tax on the sales revenue of the instant apartment complex to the Defendant, and, in filing such report, deducted the amount of tax on the said commission from the input tax amount on the ground that the Plaintiff paid the sales agency fee of KRW 2.3 billion to C Co., Ltd. (hereinafter “C”) in the first quarter of 201 and the sales agency fee of KRW 3.15 million in the second quarter of 2011 in the second quarter of 2011.

C. As a result of conducting a tax investigation with respect to the Plaintiff, the Defendant concluded a sales contract to sell 114 households unsold in lots among the instant apartment units to KRW 61,984,100,000 on December 17, 2010, and accordingly C acquired the said 114 households on February 23, 2011. However, the Defendant determined otherwise that the Plaintiff received the tax invoice and the supply price as of June 30, 201 with the supply price of KRW 3.15,000,000,000,000 for the sales agency fees as of September 30, 2011.

Accordingly, on April 11, 2014, the Defendant issued a notice of increase or decrease of value-added tax of KRW 674,767,420 by deducting the input tax amount pursuant to the tax invoice issued on June 30, 2011 from the input tax amount under the tax invoice issued on June 30, 2011, to the Plaintiff on April 11, 201, regarding the value-added tax for the first quarter of the year 201, the Defendant determined the refund amount of value-added tax as KRW 495,743,413 by deducting the input tax amount under the tax invoice issued on September 30, 201.

(hereinafter referred to as the “instant disposition”). E.m., the increase and decrease of value-added tax for the first period of 201.

The defendant has increased value-added taxes according to the disposition of this case 522,803.

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