The costs of appeal shall be borne by the defendant.

According to the reasoning of the judgment below, the court below found that the plaintiff acquired the right to permit the gas filling business from the non-party Cultural Gas Co., Ltd. (hereinafter referred to as "cultural gas") on November 10, 1984, and did not succeed to the rights and obligations of the non-party cultural gas business. Although the plaintiff continued to use all land, buildings and business facilities used in cultural gas, and seven employees continued to be employed. However, the above land, buildings and business facilities are owned by the non-party Co., Ltd. as they were leased from the non-party Co., Ltd. in cultural gas for convenience, and the plaintiff also used them for business only after newly leasing them from the third party Co., Ltd., and made them work for the employees of cultural gas by concluding a new employment contract, the court below determined that the acquisition of only the right to permit the gas filling business does not constitute the successor to all rights and obligations related to such business comprehensively under Article 41 of the Framework Act on National Taxes and Article 22 of the Enforcement Decree of the Enforcement Decree of the same Act. In light of the records, the above theory of facts findings and the judgment is justified.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Jong-sik (Presiding Justice)