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(영문) 주택관리업자가 공동주택에 공급하는 경비용역의 면세
조세심판원 질의회신 | 2007-04-11 | 서면인터넷방문상담3팀-1110 | 기타
Document Number

Written Internet Visit Counseling Team-110 (207.04.11)

Items of Taxation

special provisions

Journal

The security services that are provided by a housing management operator to multi-family housing and security services that are provided to multi-family housing by a corporation that has obtained a license for housing management business shall be exempted from value-added tax.

Congress RESALS

Value-added tax shall be exempted for a housing management operator under subparagraph 12 of Article 2 of the Housing Act on the security services provided to the collective housing under subparagraph 2 of Article 2 of the Housing Act and for the security services provided to the collective housing by a corporation that has obtained a license for security services business under Article 4 (1) of the Security Services Industry Act on commission of a housing management operator: Provided, That in the case of the security services provided to the collective housing exceeding the national housing, the value-added tax shall be temporarily exempted until December 31,

Related statutes

Article 106 of the Restriction of Special Taxation Act (Exemption, etc. of Value-Added Tax)

Main text

1. A summary of the contents of inquiry;

When a housing management operator (a corporation that has obtained a license for security business under Article 4 of the Security Services Industry Act) under Article 2 subparagraph 12 of the Housing Act provides services by concluding a service contract with a collective housing autonomous management organization, and a general management business is provided by a housing management operator Gap corporation and subcontracts security services to a Eul corporation that has obtained a license for security business, whether the value-added tax under Article 106 (1) 4-2 of the Restriction of Special Taxation Act is exempted.

Whether a housing management operator (A) is exempted from value-added tax on security services or security services provided to a housing management operator by a housing management operator to an autonomous management organization of multi-family housing.

2. Materials on the contents of questioning;

(a) related tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

O Article 106 of the Restriction of Special Taxation Act 【Exemption, etc. from Value-Added Tax】

(1) The supply of goods or services falling under any of the following subparagraphs shall be exempted from the value-added tax. In this case, the provisions of subparagraphs 1 through 3 and 9 shall apply only to the portion supplied not later than December 31, 2009, and the provisions of subparagraph 4-2 shall apply only to the portion supplied not later than December 31, 2008, and the provisions of subparagraph 8 shall apply only to the portion for which a concession agreement is concluded by not later than December 31, 2007:

4-2. Services falling under any of the following items that are provided by a managing body under subparagraph 12 of Article 2 of the Housing Act (excluding item (a) of the same subparagraph; hereafter in this Article referred to as the "managing body") or a corporation that has obtained permission for security business under Article 4 (1) of the Security Services Industry Act (hereafter in this Article referred to as the "security business operator") to an apartment house under subparagraph 2 of Article 2 of the Housing Act (hereafter in this Article referred to as the

(a) Security services and general management services supplied to the collective housing by the managing body, which are prescribed by the Presidential Decree;

(b) Security services supplied to collective housing by a security business entity or entrusted by the management entity;

(b) Relevant established rules (established rules, interpretation cases, review, adjudication, judicial precedents);

【Written 3 Team-154, 17 January 2007】

With respect to security services supplied to multi-family housing under subparagraph 2 of Article 2 of the Housing Act by a managing entity (excluding item (a) of the same subparagraph) under subparagraph 12 of Article 2 of the Housing Act or by a corporation which has obtained permission for security business under Article 4 (1) of the Security Services Industry Act, value-added tax shall be exempted under Articles 106 (1) and 4-2 of the Restriction of Special Taxation Act and Article 106 (1) and (4) 4-3 of the same Act: Provided, That in cases of security services supplied to multi-family housing exceeding national housing, value-added tax shall be exempted for a limited period until December

【Reconsumption-829, April 31, 2004】

No later than December 31, 2004 (amended by Act No. 7216, Jul. 26, 2004) (amended by Act No. 7216, Dec. 31, 2004) with respect to security services supplied to apartments exceeding national housing scale under Article 106 of the Restriction of Special Taxation Act (amended by Act No. 7216, Jul. 26, 2004), value-added tax is exempted on a temporary basis, and with respect to security services supplied to apartment houses below national housing scale, value-added tax is exempted on a permanent basis. The content of the amendment applies from the portion reported after July 1, 2004 (the portion of supplying services after

【Written 3 Team-259, November 06, 2004】

Where a corporation (A) which has obtained a license for security business under the Security Services Industry Act enters into a contract with another corporation (B) which has obtained a license for security business and supplies security services to multi-family housing, the value-added tax shall be exempted for the security services that are supplied by a corporation A and B under Article 106 (1) 4-2 and 4-3 of the Restriction of Special Taxation Act.

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