부가가치세매입세액불공제처분 취소
1. The plaintiff's appeal is dismissed.
2. The plaintiff shall bear the costs of appeal.
Purport of claim and appeal
The first instance court.
1. The grounds for the judgment of the court of first instance quoted in the judgment of the court of first instance pursuant to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, which shall include the following 2.
2. Article 8(3) of the Agreement on Contracts for Sales of this case (hereinafter “instant contract clause”) provides that “The present contract is a sales contract which includes the present facilities (including land, buildings, corporeal movables, furnitures, office fixtures, vehicle transport equipment, facilities, all ground objects and structures, etc.) and all business rights ( hotel accommodation business, hotel restaurant).”
(No. 5-2). Although the title of the above contract is "real estate sales contract", it is reasonable to see that the sales contract of this case is a transfer of all business including business rights in light of the language and text of the above provision, and it does not change on the ground that a separate business transfer and takeover contract has not been prepared.
D. The contract provisions of this case provide that "the right to operate a hotel business or hotel business", and the general title part of "( hotel accommodation business or hotel restaurant business)" appears to be part of the business of this case, and only the phrase of the above general title part, it is difficult to view the sales contract of this case as including only the right to permit and license to operate hotel accommodation business and hotel restaurant business in the real estate sales contract.
Abstract, the Plaintiff asserts that the Plaintiff engaged in hotel accommodation business at the hotel of this case, and the Plaintiff’s attitude of business does not maintain the identity of the business as a leasing business.
However, even according to the Plaintiff’s assertion, the Plaintiff operated a hotel with the same name (E) as that of B after the instant sales contract, and leased it to F. Thus, it is reasonable to view the instant sales contract as a comprehensive transfer or takeover of business, and otherwise, the Plaintiff from the time of the instant sales contract to provide the hotel leasing business with the purpose of providing the instant hotel.