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    기타 소방시설 교체 및 점검 공사비용의 취득세 과세대상 여부

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    댓글 댓글 4건   조회Hit 163,055회   작성일Date 24-06-16 22:08

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    Q. 건물 인테리어 공사를 진행하면서 소방시설 교체 및 점검이 있을 예정입니다.
    화재수신기, 소방발신기함 등의 기계장치의 교체 및 선로점검이 있을 예정이고, 추가로 신규 설치할 자동문에 화재연동 시스템을 구축하려고 하는데, 이러한 교체 및 점검 공사가 있을 경우 취득세 과세대상에 포함되는지 궁금합니다.

    A. 신ㆍ증축과 관련하여 설치된 소방시설(소화전, 감지기, 경보시설 등)은 과세대상이 되지만 단순히 소방시설(소화전, 감지기, 경보시설 등) 증설공사를 하는 경우에는 과세대상에 해당되지 아니합니다. 그런데 소화배관시설의 노후화로 인하여 배관시설을 새로 설치 또는 교체 공사한 경우 이러한 시설물이 단순한 소방시설(소화전, 감지기, 경보시설 등)을 새로 설치 또는 교체한 것이 아니라, 소화활동 등에 사용하는 용수를 공급하고 사용한 물은 배출시키는 시설로서 구조, 형태, 용도, 기능 등을 전체적으로 고려할 때 급수와 배수기능을 하는 시설이라면 급배수시설에 해당되어 취득세 과세대상이 됩니다.한편, 단독으로 물이 분사되는 스프링쿨러가 없는 분말소화설비공사를 할 경우 급배수시설과 관련이 없으므로 취득세 과세대상이 아니나, 신ㆍ증축과 관련하여 분말소화설비공사를 한 경우에는 취득세 과세대상이 될 것입니다.
    신규로 설치할 자동문에 화재연동 시스템을 구축은 취득세 과세대상이 되지 아니할 것입니다.
    관련규정 : 지방세법 제6조 [정의] 
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