정비사업 공공시설등 기부채납 시 부가가치세 적용 검토

정비사업 기부채납 시설의 부가가치세 적용을 검토했다.

This article examines how value-added tax should be treated in calculating the installation costs of public facilities, etc. provided in district unit plan areas and urban redevelopment project areas. In Seoul, when a project implementer installs and provides public facilities, etc., the current practice is to uniformly exclude value-added tax on the basis of Article 26(1)20 of the Value-Added Tax Act. However, since the provision of public facilities, etc. is linked to floor area ratio incentives, its legal nature should be carefully examined rather than immediately characterizing it as a simple exempt gratuitous supply.

In addition, redevelopment projects and district unit plan projects have a complex structure in which taxable and tax-exempt businesses coexist. Accordingly, value-added tax included in the installation costs of public facilities, etc. should not be uniformly excluded, but should be assessed by apportioning it according to the taxable and tax-exempt structure of the overall project.

In particular, the portion corresponding to tax-exempt businesses may need to be included in the installation costs because the related input tax is not deductible, and the portion corresponding to taxable businesses may also need to be reflected in the installation costs to the extent that it is not deducted or refunded. On this basis, this article proposes that Seoul’s current practice of uniformly excluding value-added tax be reconsidered, that a system be established to apportion and verify such tax according to the supply structure at both the planning and approval stages, and that the scope of cost items included in installation costs be more clearly defined.