사업양도로 보아 거래사실 확인을 거부한 이 사건 처분은 위법함[국패]
Seoul Administrative Court 2013Guhap50920 ( October 23, 2013)
National Tax Service Review Division 2012-0105 ( November 13, 2012)
The disposition of this case which refused to confirm the fact of transaction in view of business transfer is unlawful.
Considering the conflict of interests between the two parties, one party's argument or report alone cannot recognize the business transfer, the tax authority bears the burden on the business transfer, and the defendant does not prove otherwise, it is difficult to see that the lease business is comprehensively transferred to the plaintiff, and that only the building has been transferred, in accordance with trade norms or experience.
Article 6 of the Value-Added Tax Act
2013Nu47728 Action
KimA
BB Director of the Tax Office
Seoul Administrative Court Decision 2013Guhap50920 decided August 23, 2013
May 16, 2014
June 13, 2014
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Claim: Revocation of a disposition rejecting an application for confirmation of the fact of transaction made by the Defendant to the Plaintiff on December 13, 2011
(c)
2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
The reference shall be made pursuant to the main sentence of Article 420.
2. Conclusion
Therefore, the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.
(c)