부가가치세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, the court's explanation of this case is acceptable by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
(A) The grounds alleged by the Plaintiff in the trial do not differ from the contents of the Plaintiff’s assertion in the first instance trial, and the testimony of Gap evidence Nos. 18 through No. 21 and witness F submitted in the trial trial alone are not sufficient to recognize that the transferee comprehensively takes over the entire business of the instant age club from the Plaintiff on April 30, 2012, and that F had the Plaintiff operate the instant age club business as the agent of the transferee. Accordingly, the judgment of the first instance is justifiable, and the Plaintiff’s appeal is dismissed as it is so decided as per Disposition.