Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu61674 (2016.01)
Case Number of the previous trial
Seocho 2014west 937 ( October 19, 2014)
Title
It can not be deemed that a housing site preparation project is an essential accompanying service for national housing construction services.
Summary
Although the key service does not constitute the supply of national housing by itself or the construction of national housing itself, even if it is a service inevitably incidental to the construction of national housing, the key service independently provided by the Plaintiff, not the supplier of the main service called national housing construction, cannot be deemed as an incidental service exempt from value-added tax.
Related statutes
Article 106 of the Restriction of Special Taxation Act, Article 106 of its Enforcement Decree
Cases
2016Du4308. Action for cancellation such as a disposition imposing value-added tax
Plaintiff-Appellant
Construction Co., Ltd. 000
Defendant-Appellee
The director of the tax office.
Judgment of the lower court
Seoul High Court Decision 2015Nu61674 Decided June 1, 2016
Imposition of Judgment
September 21, 2016
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent