국고보조금 관련 부가가치세법상 공통매입세액 안분계산 규정의 문제점과 개선방안―의정부지방법원 2012.6.26. 선고 2011구합4010 판결 사안을 중심으로―

This study aims to analyze the problems of the current Value-Added Tax Act(“VAT Act”) on the method of allocating the common input tax amount focusing on the excluded transaction including subsidies. According to existing precedents, if a entrepreneur receives subsidies without receiving supply consideration from the counter party for the supply of services, it cannot be considered as a reward for the supply of services corresponding to excluded transaction. However, contrary to the court's ruling, the Presidential Decree of VAT Act was revised to include subsidies in the supply value of the exempted transaction when calculating the distribution of the common input tax amount. regardless of whether the subsidies are directly linked to the price of supply or not. These revised regulations have a problem in that even if a tax payer provides the same taxable service to the market, the deductible proportion varies depending on the amount of subsidies, which undermines tax neutrality. In addition, if the subsidy is not a counter benefit but a simple financial support, the deductible proportion including subsidy is distorted, resulting in part of the subsidy being redeemed. This results in unreasonable VAT burden on non-profit corporations carrying out public service. Therefore, it is necessary to amend the Korean VAT Act related to subsidies collectively and elaborately to minimize room for controversy between tax payer and tax authority. Considering that most of the subsidized projects are tax- exempted service for the public interest, at least the amendment of the VAT Act should be made in a reasonable direction that does not adversely affect taxpayers who implement public utilities.