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(영문) 대법원 2014. 10. 16. 선고 2014두38521 판결

사업양도로 보아 거래사실 확인을 거부한 이 사건 처분은 위법함[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu47728 (Law No. 13, 2014)

Title

The disposition of this case which refused to confirm the fact of transaction in view of business transfer is unlawful.

Summary

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.

Cases

2014du38521 Action

Plaintiff, Appellant

KimA

Defendant, appellant and appellant

○ Head of tax office

Judgment of the first instance court

Seoul High Court Decision 2013Nu47728 Decided 13, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The assertion on the grounds that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating