(심리불속행) 납세자가 부동산을 양도한 것을 사업의 포괄양도로 볼 수 없음[국승]
Busan High Court-2017-Nu-22886 ( November 24, 2017)
(C) A taxpayer may not be deemed a comprehensive transfer of the business that the taxpayer transfers the real property.
Transfer of real estate by a taxpayer is not a comprehensive transfer of business but a transfer of inventory goods.
Article 9 (Supply of Goods)
2017Du73822 Revocation of Disposition of Imposition of Value-Added Tax
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○ Head of tax office
on October 29, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per