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(영문) 서울행정법원 2017.08.11 2016구합77520
부가가치세경정거부처분취소
Text

1. The Defendants’ refusal to rectify each value-added tax listed in the attached Table 1 attached hereto against the Plaintiff shall be revoked.

2.

Reasons

1. Details of the disposition;

A. The Plaintiff leased each of the buildings as indicated in the table below and operated each of the above buildings (hereinafter referred to as “each of the buildings of this case” and each of the above places of business as “each of the buildings of this case” and “the first place of business, etc.” according to the sequences, and operated both taxable business (sale of industrial products, etc.) and tax-free business (sale of unprocessed agricultural products, livestock products, fishery products, etc.) in the pertinent lease period (hereinafter “the pertinent taxable period”).

The total rent (unit: 17,112.04, 31,141.14) during the pertinent taxable period of value-added tax corresponding to the total floor area (unit: : 17,112.04, 31,141.14) of a building leased at a workplace for the second period from 2010 to 63,538,000 for 20, 2013, 11-4, 26, 26, 203, 203, 11-4, 203, 194, 201 to 2013, 201, 382, 183, 208, 163, 196, 194, 200, 36, 194, 200, 196, 30, 194, 206, 183, 196, 360, 184, 7, 197, 30, 07, 08.4.

B. In the instant taxable period, the Plaintiff deemed that the entire input tax amount for the lease of each of the instant buildings (hereinafter “the instant input tax amount”) is commonly used for each of the instant businesses (hereinafter “the concurrent business”) and constitutes a common input tax amount that cannot be distinguished from the actual reversion, and thus, the Plaintiff paid the value-added tax after deducting the input tax amount from the output tax amount, according to the ratio of the tax-free supply value to the total supply value of each of the instant businesses to the share of the tax-free supply value of each of the instant businesses.

C. After that, the Plaintiff’s exclusive use part of each of the instant buildings is the exclusive use area of the ground floor.

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