부가가치세를 재계산하여 과세한 처분의 당부(취소)

1. 사실 및 원처분개요청구법인은 1992.10.9 충청북도 청주시 OO동 OOOO 대지 1,882.2㎡위에 아래와 같이 사옥 5,118.51㎡를 신축 준공하여 지하층의 근린생활시설 266.00㎡(이하 “쟁점시설”이라 한다), 1층의 은행 802.18㎡ 및 2층의 업무시설 701.90㎡ 등 1,770.08㎡는 과세사업용(임대)으로 하고 나머지 2,182.05㎡는 면세사업용(자가사용)으로 구분하여 부가가치세 신고를 하면서 위 과세사업용 면적에 대하여는 그 부가가치세 매입세액을 공제받았다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 구 분 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 용 도 </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 면 적(㎡) </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 비 고 </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,118.51 </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="52" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지하층 </span> </p> </td> <td height="52" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 근린생활시설 </span> </p> </td> <td height="52" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 266.00 </span> </p> </td> <td colspan="12" height="52" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임대용(이 건 처분시 임대되지 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 아니한 쟁점시설임) </span> </p> </td> </tr> <tr> <td height="43" rowspan="2" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="43" rowspan="2" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주 차 장 </span> </p> </td> <td height="43" rowspan="2" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 591.36 </span> </p> </td> <td height="22" valign="middle" width="11"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="41"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="78"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="78"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="32"> <p> <span> </span> </p> </td> </tr> <tr> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" rowspan="2" valign="middle" width="11"> <p> <span> </span> </p> </td> <td colspan="4" height="45" rowspan="3" valign="middle" width="228"> <p> <span> 공통사용 </span> </p> </td> </tr> <tr> <td height="47" rowspan="3" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="47" rowspan="3" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 기 계 실 등 </span> </p> </td> <td height="47" rowspan="3" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 575.02 </span> </p> </td> </tr> <tr> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> </tr> <tr> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="11"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="41"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="78"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="78"> <p> <span> </span> </p> </td> <td height="22" valign="middle" width="32"> <p> <span> </span> </p> </td> </tr> <tr> <td height="39" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1 층 </span> </p> </td> <td height="39" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 은 행 </span> </p> </td> <td height="39" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 802.18 </span> </p> </td> <td colspan="12" height="39" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임대용(과세사업) </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2 층 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 업 무 시 설 </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 701.90 </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임대용(과세사업) </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3 층 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 업 무 시 설 </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 727.35 </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구법인 사용(면세사업) </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4 층 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 업 무 시 설 </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 727.35 </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구법인 사용(면세사업) </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5 층 </span> </p> </td> <td height="35" valign="middle" width="167"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 업무시설·강당 </span> </p> </td> <td height="35" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 727.35 </span> </p> </td> <td colspan="12" height="35" valign="middle" width="319"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구법인 사용(면세사업) </span> </p> </td> </tr></table>처분청은 1993년 8월 청구법인의 건물사용실태 조사를 한 결과 쟁점시설이 임대용에 공하여지지 아니하고 탁구대 2대가 설치되어 있었던 바 이를 청구법인의 휴게실인 면세사업용 면적으로 판단하여 공제받은 매입세액중 감소된 과세면적 비율만큼 부가가치세를 재계산하여 1993.8.16 청구법인에게 1991년 제2기 과세기간부터 1992년 제2기 과세기간까지의 부가가치세 26,607,670원을 경정 고지하였다.청구법인은 이에 불복하여 1993.10.15 심사청구를 거쳐, 1994.1.12 이 건 심판청구를 제기하였다.

2. 청구주장 및 국세청장 의견가. 청구주장청구법인이 신축 준공한 사옥중 쟁점시설은 근린생활시설 용도로서 임대용으로 사용하려고 하였으나 적기에 임대가 되지 아니한 상태에서 공실로 관리하던중 직원들의 복지를 위하여 5층 강당에 설치한 탁구대를 직원전체회의 형편상 일시적으로 지하 쟁점시설에 옮겨 놓았던바, 처분청의 세무조사시 이를 면세사업용인 영구적 직원용 휴게실로 판단하여 과세사업용으로 공제받은 부가가치세를 추징한 처분은 부당하다.

나. 국세청장 의견청구법인이 쟁점시설을 사원들의 복지를 향상시키기 위하여 휴식공간으로 사용한 것은 과세사업에 사용되었다고 보기 어려우므로 과세사업용 면적이 감소된 비율만큼 부가가치세를 추징한 처분은 타당하다.

3. 심리 및 판단이 건은 쟁점시설을 면세사업용으로 보아 매입세액 공제를 받은 부가가치세를 재계산하여 추징한 처분이 정당한지 여부에 다툼이 있다.먼저 관련 법령을 보면부가가치세법 제17조제1항에 「사업자가 정부에 납부하여야 할 부가가치세액(이하 “납부세액”이라 한다)은 자기가 공급한 재화 또는 용역에 대한 세액(이하 “매출세액”이라 한다)에서 다음 각호의 세액(이하 “매입세액”이라 한다)을 공제한 금액으로 한다.」고 규정하고, 같은 조 제4항에 「제1항의 규정에 의하여 매입세액이 공제된 재화를 부가가치세가 면제되는 재화 또는 용역을 공급하는 사업 기타의 목적을 위하여 사용하거나 소비하는 때에는 정부는 대통령령이 정하는 바에 의하여 납부세액 또는 환급세액을 재계산할 수 있다.」고 규정하고 있다.같은 법 시행령 제63조 제1항(1992.12.31 개정전)에 「법 제17조 제4항의 규정에 의한 납부세액 또는 환급세액의 재계산은 법 제17조 제1항 및 제61조의 규정에 의하여 계산한 매입세액이 공제된 후 총공급가액에 대한 면세되는 공급가액의 비율이 당해 취득일이 속하는 과세기간의 그 비율보다 증가되는 경우의 감가상각자산에 한하여 적용한다.」고 규정하고 있는 바, 겸업자가 과세사업과 면세사업에 공통으로 공제받은 매입세액은 감가상각자산에 한하여 10개과세기간 이내에 과세사업용으로서 사용했던 부분이 면세사업용으로 사용되었다면 정부는 그 공제받은 매입세액을 재계산할 수 있다 할 것이나 예정된 과세사업용 면적이 실제로 과세사업에 공하지 못하고 있다 하더라도 공통매입세액으로 공제한 매입세액을 재계산할 수는 없다고 보아야 할 것이다.(부가 1265.2-321, 1982.2.2 참조)다음으로 사실관계를 보면(1) 청구법인은 1989.9.10 개업하였으며, 금융보험 및 부동산(시설대여, 렌탈, 임대)업을 영위하는 법인임이 사업자등록증에 의하여 확인되며 임직원의 수는 43명(서울지점제외)임이 직위표에 의하여 확인된다.

(2) 청구법인이 위 사옥을 신축하면서 과세사업용 면적비율을 44.78%(1,770.08㎡/3,952.13㎡)로 하여 각 부가가치세 과세기간별로 공제받은 매입세액과 처분청이 위 사옥중 지하층의 임대예정인 쟁점시설을 탁구장으로 이용하였다 하여 이를 면세사업용 면적으로 보아 과세사업용 면적비율을 38.057%[(1,770.08㎡-266㎡)/3,952.13㎡]로 하여 매입세액을 재계산하고 부가가치세를 추징한 세액의 내역은 다음과 같다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="27" valign="middle" width="111"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="134"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="145"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="145"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 단위 : 원 </span> </p> </td> </tr> <tr> <td height="52" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 구 분 </span> </p> </td> <td height="52" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공통매입세액 </span> </p> </td> <td height="52" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구법인계산 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 매입세액공제액 </span> </p> </td> <td height="52" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 처분청재계산 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 매입세액공제액 </span> </p> </td> <td height="52" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 추징세액 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (가산세제외) </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 91.2기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 55,260,000 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,750,954 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 21,030,298 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,720,656 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.1기 예정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,300,000 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,977,270 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 19,523,241 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,454,029 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.1기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 89,923,637 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 40,276,797 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34,222,238 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,054,559 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.2기 예정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 79,882,728 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,779,473 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 30,400,969 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,378,504 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.2기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 89,820,882 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 37,126,826 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 31,545,782 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,581,044 </span> </p> </td> </tr></table>(3) 청구법인이 신축한 사옥의 5층에 있는 강당은 붙박이 의자나, 책상등 비품이 설치되어 있지 아니하고 단지 전면에 연단과 탁자가 있으며 이동식 접의자를 비치하여 회의나 교육 등 행사를 할 수 있는 곳임이 강당의 현황사진에 의하여 확인된다.

(4) 처분청이 쟁점시설에 탁구대가 있어 직원의 휴게실로 사용하고 있음을 확인한 시점인 1993년 8월이후에는 탁구대를 5층에 있는 강당으로 이전하고 1994.7.8 현재는 쟁점시설이 공실로서 아무런 시설이 되어 있지 아니하고 임대한 사실도 없음이 처분청의 현지확인 복명서에 의하여 확인되며(청주세무서 법인 46220-720, 1994.7.12) 청구법인의 비품대장에 의하면 탁구대 2대가 있음이 확인된다.위 법령과 사실에 의하여 쟁점시설이 면세사업에 공하여졌다고 보아 부가가치세 매입세액을 재계산하여 그 매입세액공제를 부인한 처분에 대하여 보면첫째, 이 건의 경우 청구법인의 주업이 금융업으로서 면세사업이며 신축사옥중 일부를 임대에 공함으로써 임대업인 과세사업을 겸업하고 있는 바, 쟁점시설이 청구법인의 고유한 금용업무 등에 공하여졌다면 이는 면세사업용 면적이라고 보아야 하겠으나, 처분청이 확인할 당시 단지 탁구대 2대만 설치되어 있었을 뿐이고 쟁점시설 전체에 체력단련기구등이 준비된 직원용 체육시설로 이용된 것도 아니며 청구법인의 직원들이 업무에 이용할 수 있을 정도의 부착물이나 집기·비품 등 물적시설도 설치되어 있지 아니한 상태임을 감안할 때 일반적으로 용이하게 이동할 수 있고 관리가 간편한 탁구대를 청구법인의 5층강당사용 형편상 쟁점시설에 일시 이전하여 두었던 것이라는 청구주장이 충분이 인정되고둘째, 당초 임대목적의 건물이 계속하여 임대가 되지 아니하여 공실로 있는 경우에는 공제받은 매입세액을 재계산한다는 규정이 없으므로 청구법인이 쟁점시설을 임대에 공하지 못하고 공실로 둔 경우에는 매입세액을 재계산하지 아니할 것을 일시적으로 탁구대 2대가 놓여져 있었던 사실만으로 쟁점시설을 면세사업에 공한 것으로 판단한 것은 용도 판정에 무리가 있었던 것으로 인정된다.위 법령과 사실관계에 비추어 볼 때 처분청이 쟁점시설을 면세사업에 공한 것으로 보아 공제받은 매입세액을 재계산하고 부가가치세를 과세한 처분은 부당하다고 판단된다.따라서 이 건 심판청구는 청구주장은 이유 있으므로국세기본법 제81조및 제65조 제1항 제3호의 규정에 의하여 주문과 같이 결정한다.[별표]<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="27" valign="middle" width="111"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="134"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="145"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="145"> <p> <span> </span> </p> </td> <td height="27" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 단위 : 원 </span> </p> </td> </tr> <tr> <td height="52" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 구 분 </span> </p> </td> <td height="52" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공통매입세액 </span> </p> </td> <td height="52" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구법인계산 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 매입세액공제액 </span> </p> </td> <td height="52" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 처분청재계산 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 매입세액공제액 </span> </p> </td> <td height="52" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 추징세액 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (가산세포함) </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 91.2기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 55,260,000 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,750,954 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 21,030,298 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,092,720 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.1기 예정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,300,000 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,977,270 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 19,523,241 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,799,430 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.1기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 89,923,637 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 40,276,797 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34,222,238 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,660,020 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.2기 예정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 79,882,728 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 35,779,473 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 30,400,969 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,916,350 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.2기 확정 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 89,820,882 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 37,126,826 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 31,545,782 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,139,150 </span> </p> </td> </tr> <tr> <td height="38" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 366,187,247 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 160,911,320 </span> </p> </td> <td height="38" valign="middle" width="145"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 136,722,528 </span> </p> </td> <td height="38" valign="middle" width="134"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 26,607,670 </span> </p> </td> </tr></table>

청주세무서장이 1993.8.16 청구법인에게 결정 고지한 1991년제2기 과세기간부터 1992년 제2기 과세기간까지의 [별표] 내역의 부가가치세 26,607,670원의 부과처분은 이를 취소한다.

「부가가치세법」 제17조 【납부세액】