(상고이유서부제출기각) 이 사건 양도는 사업의 동일성을 유지하면서 경영주체만을 교체한 것으로서 사업의 양도에 해당함[국승]
Seoul High Court-2017-Nu-82392 (Law No. 15, 2018)
(Restatement of the Reasons for Appeal) The transfer of this case is the transfer of the business as it replaces only the managing body while maintaining the identity of the business.
The term "transfer of business" that is not considered as the supply of goods means replacing only the main body of business while maintaining the identity of the business by comprehensively transferring physical and human facilities, rights and duties, etc. including business property for each place of business.
Article 10 (Special Cases of Supply of Goods)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Therefore, the appeal shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court. It is so decided as per Disposition by the assent of all participating Justices on the bench.
August 17, 2018