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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
In order to efficiently carry out the exhibition conference project on December 5, 1995, the Plaintiff is a taxable entity that established for the purpose of jointly investing in Busan Metropolitan City, B, and private enterprises to manage the exhibition and conference facilities, ② holding domestic and foreign exhibitions and exhibitions, ③ participating in domestic and foreign exhibitions and exhibitions, ③ establishing D and E, which is an international exhibition facility in Busan Metropolitan City, on land owned by Busan Metropolitan City on May 28, 2007, and holds a domestic and foreign exhibition conference.
During the period from the second half to the second half of 2008, the Plaintiff received subsidies from Busan Metropolitan City and the Ministry of Trade, Industry and Energy (hereinafter referred to as "City subsidies"), and from the Ministry of Trade, Industry and Energy (hereinafter referred to as "State subsidies"), the Plaintiff returned subsidies remaining after the settlement of project costs to Busan Metropolitan City and the Ministry of Trade, Industry and Energy. The Plaintiff filed a value-added tax return after issuing a tax invoice for the exhibition hall rent as the recipient of the Busan Metropolitan City and the Ministry of Trade, Industry and Energy with respect to some of the subsidies in this case. The Plaintiff filed a value-added tax return on the remainder of the subsidies in this case by deeming them as subsidies not included in the tax base pursuant to Article 13 (2) 4 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply).
The State subsidies of 100,000,000 G 450,000,000, 50,0000,000 H 125,000,000,000 I 48,000,000 J 50,000,000 J 50,000,000 for 60,000,000 K 579,338,0000,000 for 50,000,000,000 for 200,000,000 for 200,000,000 for 12,194,000 N 97,000,50,0000,000 for 5,000,000 or more for 00,000,000 for Q Q 30,005,00 for 200