임차인의 지위와 영업권만 양도한 경우 사업양도에 해당안됨[국승]
Seoul Administrative Court 2009Guhap31724 ( October 14, 2010)
early 209west1386 (209.05.01)
In the event that only the status and business rights of a lessee are transferred, the business transfer is proposed.
Since the Plaintiff operating convenience points only transfers the status and business rights of the lessee to the business operator operating the mobile phone agency and the obligation to rights other human physical facilities is not transferred, it cannot be viewed as a business transfer.
The contents of the decision shall be the same as attached.
1.The plaintiff's appeal is dismissed;
2. The costs of appeal shall be borne by the Plaintiff:
The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of value-added tax of KRW 17,010,070 for the second term of December 1, 2006 against the plaintiff on December 1, 2008.
The reasoning for the court's explanation on the instant case is the same as the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.