시설대여업 등록의 취소 후에 공급한 시설대여 용역이 부가가치세 면제 대상에 해당하는지 여부

Financial or insurance business which provided as an exemption object of value added tax under Value Added Tax Act includes rentals of facility under Specialized Credit Finance Business Act. With strict interpretation on the boundary of ‘financial or insurance business’, the related precedents holds that a service which provided by financial or insurance company which is not approved under the related act shall not be an exemption object of value added tax in principle. In this decision, the court holds that, when a facility rental company provides rental service within the boundary of liquidating affairs under the previous contracts for rental which entered into before cancellation of licence and registration for its business, in general, the consideration of facility rental service shall be an exemption object of value added tax. The meaning of this decision is that, the court have reached concrete and reasonable conclusion which does not undercut the meaning of related precedents in regarding the legal nature of cancellation of approval and registration, the character of affairs for dissolution and liquidation of stock corporation, the structure of related regulations.